Customs duty on gifts from India to the U.S. does not apply automatically to every parcel. CBP maintains a separate exemption for qualifying unsolicited gifts worth up to $100 per recipient per day, even as broader de minimis treatment remains suspended.

A gift sent from India to a friend or relative in the United States can still qualify for duty-free treatment in certain circumstances, despite major changes to U.S. rules for low-value imports.

$100 gift exemption remains available

U.S. Customs and Border Protection says gifts worth up to $100 may be sent duty- and tax-free to friends or relatives in the United States, provided the same recipient does not receive more than $100 worth of qualifying gifts in a single day.

This gift provision is separate from the broader $800 de minimis exemption that the United States suspended for shipments from all countries. The continued de minimis suspension applies to the exemption under a different provision of U.S. law.

What qualifies as an unsolicited gift?

CBP advises senders to mark qualifying packages “Unsolicited Gift” and accurately declare the contents and value.

If one parcel contains gifts for several people, they may qualify as a consolidated gift package when the items are individually wrapped and labeled for each recipient. The outer package should identify it as an unsolicited consolidated gift package and state the recipients, contents and values.

When a gift can become dutiable

Simply writing “gift” on a parcel does not guarantee an exemption. CBP says that if an individual item exceeds the $100 gift allowance, the package can become dutiable.

Commercial or promotional goods do not qualify for the personal gift exemption. Certain products, including alcoholic beverages, tobacco products and perfume containing alcohol above specified limits, are also excluded from the normal gift privilege.

Who pays if customs duty applies?

For packages subject to duty through the postal system, CBP says the U.S. recipient is responsible for paying the amount assessed. The sender cannot prepay postal customs duty under the procedure described by CBP.

Senders in India should therefore declare the contents and fair value accurately rather than assuming that every personal parcel is automatically duty-free. For recipients, whether a gift attracts a charge depends on whether the shipment actually meets the U.S. gift exemption and other applicable customs rules.