Customs Laws and Regulations: Primary legislation includes 19 U.S. Code Chapter 4 (Tariff Act), U.S. Customs and Border Protection (CBP) regulations, and International Trade Laws. These govern the import/export processes and documentation requirements.
Tax Regulations: Includes Internal Revenue Code (IRC) gift tax provisions, state-specific gift tax laws, and IRS requirements for gift documentation. These determine tax implications and reporting requirements for gifts.
Consumer Protection Laws: Federal Trade Commission (FTC) regulations and Fair Packaging and Labeling Act, which ensure proper disclosure and consumer protection in commercial transactions.
Documentation Requirements: Specific forms and documentation needed including CBP Form 3311 (Declaration for Free Entry) and required elements for commercial invoices as per CBP guidelines.
Value Declaration Rules: Regulations governing gift value declaration requirements and de minimis thresholds for customs purposes, which affect duty and tax calculations.
International Agreements: Trade agreements such as USMCA (for Canada/Mexico) and other relevant international trade agreements that may affect gift shipments.
Export Control Regulations: Export Administration Regulations (EAR) and International Traffic in Arms Regulations (ITAR) which control what items can be exported as gifts and under what conditions.
