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Shipping Gifts to the U.S.

Gifts shipped to the United States may qualify for special customs treatment, but simply marking a shipment as a gift does not automatically make it duty-free.

The United States continues to provide a separate exemption for qualifying bona fide gifts valued at up to US$100 per recipient per day.

This gift exemption remains separate from the former US$800 de minimis exemption, which was suspended effective August 29, 2025.

What qualifies as a gift?

For customs purposes, a bona fide gift is generally an item given to another person without payment or compensation in return.

Personal gifts sent to friends or family are the most common example.

Goods intended for:

  • resale
  • business use
  • promotional purposes
  • compensation for a purchase
  • other commercial purposes

generally should not be declared as personal gifts simply to obtain duty-free treatment.

What is the US$100 gift exemption?

A qualifying gift may enter the United States free of duty and tax when the aggregate fair retail value of gifts received by one person in one day does not exceed US$100.

The US$100 limit is therefore per recipient per day, not per individual item.

For example:

One recipient receives:

  • sweater – US$60
  • book – US$25

Total: US$85

The shipment may qualify for the gift exemption if all other requirements are met.

What happens if the gift is worth more than US$100?

Do not assume that only the amount above US$100 will be subject to duty.

CBP regulations state that when the aggregate value exceeds the US$100 gift allowance, the gift exemption generally does not apply and duty may be assessed based on the applicable value of the goods.

Other customs exemptions or tariff treatments may still apply depending on the product and shipment.

Did the removal of the US$800 de minimis exemption eliminate the gift exemption?

No.

The suspension of the general US$800 de minimis exemption did not eliminate all other existing duty-free provisions.

The separate US$100 bona fide gift exemption remains in effect under current CBP regulations.

This distinction is important because a qualifying personal gift may still receive duty-free treatment even though ordinary low-value commercial shipments no longer receive the former US$800 de minimis treatment.

Can I send gifts for several people in one shipment?

Yes, certain consolidated gift shipments can contain gifts for multiple recipients.

To qualify for separate gift treatment, CBP requires the individual gifts to be appropriately separated and identified. Requirements can include:

  • individually wrapping the gifts
  • identifying the intended recipient of each gift
  • ensuring each qualifying recipient’s gift does not exceed US$100
  • listing each recipient and gift separately on the applicable shipping documentation

CBP also advises marking consolidated gift packages with wording such as “Unsolicited Gift” and “Consolidated Gift Package.”

Example of a family gift shipment

If one package contains gifts for different members of the same household, clearly identify which items belong to each person.

For example:

Sarah Johnson

  • Cotton sweater – US$75

Jack Johnson

  • Toy building set – US$60

Emily Johnson

  • Cookbook – US$40

Each gift should be appropriately identified and packaged for its intended recipient.

Simply listing several items in one package does not automatically create multiple US$100 exemptions.

What information should I provide for a gift shipment?

Even when the goods qualify as gifts, provide clear and accurate customs information.

This can include:

  • a specific description of each item
  • an accurate fair retail value
  • quantity
  • country of origin
  • sender information
  • recipient information
  • other customs information required by the courier or entry type

Avoid using “gift” as the product description by itself.

Instead of:

Gift – US$50

use a description such as:

Men’s cotton sweater – US$50 – Gift

CBP requires merchandise descriptions and values that accurately identify the goods being imported.

Do gifts require an HS Code?

An HS Code or tariff classification may be required depending on the courier, customs-entry process, and goods being shipped.

Do not assume that declaring an item as a gift removes customs-classification requirements.

When ShipTime requests an HS Code for the shipment, provide an accurate classification for the actual product.

For help with this feature, see How Does Automated HS Code Lookup Work in ShipTime?

Do gifts require a U.S. Tax ID?

A Tax ID is not automatically required simply because a shipment is a gift valued under US$100.

However, a courier, customs broker, or CBP may request importer identification depending on:

  • the customs-entry type
  • shipment value
  • product type
  • regulatory requirements
  • the courier’s clearance process

For more details, see Tax ID Requirements When Shipping From Canada to the U.S.

Do food gifts require FDA Prior Notice?

Not always.

FDA Prior Notice generally applies to imported food, including food sent as gifts, but important exemptions and enforcement policies exist.

Prior Notice is not required when food is:

  • made by an individual in their personal residence, and
  • sent by that individual as a personal gift to another individual in the United States

FDA also has an enforcement policy under which it generally does not take regulatory action for certain food purchased by an individual and then shipped by that individual to another individual for non-business purposes.

However, if a store, retailer, or other business ships the food directly, Prior Notice may still be required.

For full details, see FDA Prior Notice Requirements for Shipping Food, Drinks, and Pet Treats to the U.S.

Are any products excluded from the US$100 gift exemption?

Yes.

Certain products do not qualify for the standard gift exemption or may be subject to additional restrictions.

For example, the gift exemption does not apply to:

  • alcoholic beverages
  • cigarettes and other specified tobacco products

CBP also notes restrictions relating to certain alcohol-containing perfumes.

Other regulated products may require permits, documentation, inspections, or approval from agencies such as FDA, USDA, or other U.S. authorities.

Always confirm that the product is permitted before shipping.

Can brokerage or clearance fees still apply to a gift?

Yes, depending on the courier and service.

Qualifying for the US$100 gift exemption means the shipment may be exempt from applicable customs duty and tax under that provision. It does not necessarily mean every courier or customs-related service will be free.

Depending on the shipment, the courier may:

  • include customs clearance in the transportation rate
  • charge a separate clearance or brokerage fee
  • apply other customs-related service charges

Do not assume that brokerage fees automatically apply to every gift shipment.

Best practices when shipping gifts to the U.S.

Before shipping:

  • use clear and specific product descriptions
  • declare the actual value of each item
  • enter the correct country of origin
  • identify the shipment as a gift when appropriate
  • clearly identify each recipient when sending a consolidated gift package
  • provide accurate recipient contact information
  • confirm whether the goods have FDA, USDA, or other regulatory requirements
  • review any customs information requested by the selected courier

Do not undervalue a shipment or declare commercial goods as gifts in an attempt to avoid duties or customs requirements.

Summary

Requirement Details
Gift exemption Up to US$100 for qualifying bona fide gifts
How the limit applies Aggregate value per recipient per day
US$800 de minimis removal Did not eliminate the separate US$100 gift exemption
Multiple recipients May qualify when gifts are individually identified and meet CBP requirements
Product descriptions Actual goods should be clearly described
Food gifts FDA Prior Notice may apply; exemptions/policies exist for certain personal gifts
Tax ID Not automatically required solely because a shipment is a gift under US$100
Brokerage/clearance fees May apply depending on courier and service

If you have questions about preparing a gift shipment from Canada to the U.S. through ShipTime, contact our Heroic Support™ team and we can help review the shipping information required in the platform.

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