19 CFR 145.32 - Bona-fide gifts.
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 published on 2013-04-01
no entries appear in the Federal Register after this date.