§145.12. Entry of merchandise. — Inbound Citations

(a) Except as provided in paragraph (b) of this section, the port director will pass free of duty and tax, without preparing an entry as provided for in § 145.12, packages containing merchandise having an aggregate fair retail value in the country of shipment of not over $800, subject to the requirements set forth in §§ 10.151 and 10.153 of this chapter.

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.

(b) Duties shall be collected before release of the articles, after their arrival in the United States, as provided in § 145.12 or § 148.115.

Each shipment valued at $2,500 or less which is to be delivered by the United States Postal Service, pursuant to § 145.12(b), will not be released from CBP custody unless a single transaction or continuous bond containing or meeting the bond conditions set forth in § 113.62 of this chapter has been transmitted to CBP pursuant to part 113 of this chapter, and has been secured by an approved corporate surety, or cash deposits as provided for in § 113.40 of this chapter.