Duty Free Gifts
Duty is waived for unsolicited gifts sent to an individual that are under $100 in value.
The duty-free limit is increased to $200 fair retail value for bona fide gifts sent to the United States from the U.S. Virgin Islands, Guam, or American Samoa.
The duty waiver for gifts does not apply to "gifts" mailed to oneself or mail-ordered from the United States. It also does not apply where two or more persons traveling abroad together mail gifts to each other. But in these cases, the personal use waiver of $200 would apply, which is more generous than the gift waiver.
Gifts Not Duty Free
If the gifts are valued at more than $100, or if the total value of all gifts (sent to the same person) arriving in the US on the same day exceed $100, then duty will be owed (generally for weddings, birthdays, or holiday gifts addressed to the same person from different senders arrive in the US on the same day).
Can I Send a Gift to Myself?
You, as a traveler, cannot send a gift package to yourself, and people traveling together cannot send gifts to each other. But there would be no reason to do that anyway, because the personal exemption for packages mailed from abroad is $200, which is twice as much as the gift exemption.
Business Gifts
Gifts intended for business, promotional or other commercial purposes may not be included in your duty-free exemption.
Consolidated Gift Package
Gifts for more than one person may be shipped in the same package, called a consolidated gift package, if they are individually wrapped and labeled with each recipient's name. Here's how to wrap and label a consolidated gift package.
Be sure to mark the outermost wrapper with the words "Unsolicited Gift" and the words "Consolidated Gift Package."
Total value of the consolidated package:
Recipients' names, Description and value of the gifts inside.
(For example) Dress shoes, $50; men's shirt, $45; toy car, $15:
Example:
To John Doe
one belt, $20; one box of candy, $5; one tie, $20.
To Harry Smith
one Tshirt, $15; one belt, $15; one pair slacks, $30.
If any item is worth more than the $100 gift allowance, the entire package will be dutiable.
