The gift exemption for eligible gifts imported into the U.S. is USD 100 or less, per gift, per recipient, per day. For consolidated gift shipments, the name of each individual receiving a gift, the description of the gift item(s) for each individual, and the value of each item must be shown on the Commercial Invoice. Each gift in the shipment must be clearly identified as one gift. And, the complete name, address and phone number of both the shipper and consignee must be stated on the Commercial Invoice.
To be eligible for the gift exemption, gift shipments must be sent from an individual to an individual or from a business to an individual. Please note that business-to-business shipments do not qualify as gifts and are not eligible for the exemption.
If any item exceeds the gift allowance, the entire shipment will be dutiable.