19 C.F.R. § 145.32 Bona-fide gifts.
Title 19 - Customs Duties
The port director shall pass free of duty and tax, without preparing an entry as provided for in §145.12, articles sent as bona-fide gifts from persons in foreign countries to persons in the United States having an aggregate fair retail value in the country of shipment not exceeding $100 ($200, in the case of articles sent from persons in the Virgin Islands, Guam, and American Samoa), subject to the requirements set forth in §§10.152 and 10.153 of this chapter. [T.D. 94–51, 59 FR 30296, June 13, 1994]
Title 19: Customs Duties
PART 145—MAIL IMPORTATIONS
Subpart D—Special Classes of Merchandise
§ 145.32 Bona-fide gifts.
