{"data":{"id":"us/19-cfr-145.32","jurisdiction":"us","citation":"19 CFR 145.32","heading":"Bona-fide gifts.","body":"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.","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 145—MAIL IMPORTATIONS","Subpart D—Special Classes of Merchandise"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"d0fbdacca35a8b358b94fb8e86acf3ed203f1d29a77cfca5950e67d4fc231350","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-145.31","next":"us/19-cfr-145.34"},"notice":"GroundRules: Original legal text. Not legal advice."}