---
kind: "section"
citation: "19 C.F.R. § 145.32"
title: "19"
number: "145.32"
heading: "Bona-fide gifts."
url: "https://uscodex.org/cfr/19/145.32"
---

# §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](/cfr/19/145.12.md), 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](/cfr/19/10.152.md) and [10.153](/cfr/19/10.153.md) of this chapter.


## Notes

### Amendments

[T.D. 94-51, 59 FR 30296, June 13, 1994]

### Authority

Authority: 19 U.S.C. 66, 1202 (General Note 3(i)), Harmonized Tariff Schedule of the United States, 1624. Section 145.4 also issued under 18 U.S.C. 545, 19 U.S.C. 1618; Section 145.11 also issued under 19 U.S.C. 1481, 1485, 1498; Section 145.12 also issued under 19 U.S.C. 1315, 1484, 1498; Section 145.15 is also issued under 19 U.S.C. 1623; Sections 145.22 through 145.23 also issued under 19 U.S.C. 1501, 1514; Section 145.31 also issued under 19 U.S.C. 1321; Section 145.32 also issued under 19 U.S.C. 1321, 1498; Sections 145.35 through 145.38, 145.41, also issued under 19 U.S.C. 1498; Section 145.51 also issued under 19 U.S.C. 1305; Section 145.54 also issued under 19 U.S.C. 1618; Subpart G also issued under 19 U.S.C. 1415, 1436.

### Source

Source: T.D. 73-135, 38 FR 13369, May 21, 1973, unless otherwise noted.

### Amendments

[T.D. 94-51, 59 FR 30296, June 13, 1994]