Many people assume that gifts automatically receive special customs treatment. That is only partially true, and with recent U.S. import rule changes, it is more important than ever to understand when a shipment actually qualifies as a gift and when it may still face duties and taxes. When shipping gifts from Canada to the United States, U.S. Customs and Border Protection applies strict rules around valuation, documentation, and recipient eligibility.


A shipment declared as a gift may qualify for duty free and tax free entry, but only under specific conditions.


Exemption Rules for Gifts Sent to the U.S.

1. Eligible Recipients

To qualify for the gift exemption, the shipment must be addressed to an individual person in the United States.

  • Gifts addressed to a business, company, warehouse, or c/o a business are not eligible.

  • The exemption applies only to personal recipients.

2. Value Threshold

Each gift is exempt from duties and taxes if the declared value does not exceed USD 100.

  • If the value is above USD 100, only the amount exceeding the threshold may be subject to duties and taxes.

  • The USD 100 limit applies per gift, not per shipment.

3. Multiple Items in One Shipment

You can ship multiple gifts in a single package, but the rules are clear:

  • Each gift must be individually wrapped.

  • Each gift must be listed, described, and valued separately on the commercial invoice.

  • The USD 100 exemption applies per gift, per recipient.

For multiple family members receiving gifts in the same shipment, see the Best Practices section below.


Documentation Requirements

Your commercial invoice must include:

  • Itemized description of each gift

  • Individual value listed in USD

  • Country of origin

  • Recipient name

  • Shipper name and contact information

Additional requirements:

  • HS Codes are required for all goods entering the United States, including gifts.

  • Include a recipient phone number and email to prevent clearance delays.

  • A Tax ID is not usually required for gifts under USD 100, but customs may request it for higher value goods or specific product categories.


Food and Restricted Items (FDA Rules)

Food shipments to the United States require FDA Prior Notice, even when the items are sent as gifts. Missing Prior Notice can result in delays, holds, or destruction of the shipment.

Other items that may require permits, certificates, or inspection include:

  • Alcohol and wine

  • Tobacco products

  • Cosmetics and personal care items

  • Health supplements and natural health products

Even if sent as gifts, restricted or regulated items must comply with all U.S. FDA and USDA import rules.


Brokerage Fees

Even when a gift qualifies for duty free or tax free clearance, brokerage fees still apply. These fees cover the courier’s preparation and electronic submission of customs documents and are separate from any duties or taxes that may or may not be assessed.


Best Practices for Shipping Gifts to the U.S.

  • Use accurate descriptions: Avoid vague labels like gift or merchandise. Use clear descriptions such as cotton sweater, Lego set, cookbook.

  • Declare realistic values: Undervaluing shipments increases the likelihood of inspection or reassessment.

  • Include full contact information: Provide phone numbers and email addresses for both shipper and recipient. Missing contact details are a common cause of clearance delays.


Family Shipments

Address the shipment to one individual (for example, Sarah Johnson). On the commercial invoice, list each item separately with the intended recipient inside the household.


Example:
Cotton Sweater — 75 USD (Gift for Sarah Johnson)
Lego Set — 60 USD (Gift for Jack Johnson)
Cookbook — 40 USD (Gift for Emily Johnson)

This format ensures that customs applies the USD 100 exemption per individual recipient instead of treating the entire shipment as one combined gift.


Need Assistance With Cross Border Gifts

If you need help preparing documentation, understanding import rules, or selecting the right courier service, you can always contact our Heroic Support™ team. Our bilingual experts are available by phone, live chat, or email Monday to Friday from 8:30 AM to 8 PM EST.


References


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