Important Tips for Gift Shipments

There are many countries that allow duty and/or tax-free entry for gift shipments if the value is less than a specified amount. This amount varies from country to country and, in most countries, the shipment must be sent from an individual to an individual – with no company involvement or indication of involvement on the shipping documentation. Please note that duty and/or tax-free entry is only available for shipments to countries that recognize special-entry status for gift shipments and there is typically a maximum dollar amount. We encourage you to check the destination country's requirements prior to shipping.

The shipping documentation must be clearly marked 'Unsolicited gift - not for resale' and include a detailed description of the item(s). The air waybill must also include a brief but detailed description of the contents (e.g., 'Gift shipment of books and men's cotton clothing'). Shipments with vague or unclear descriptions may be rejected by local customs authorities, potentially causing delays until precise details are provided.

In addition to the general requirements, there are country-specific requirements.

Importations Into Canada

The gift exemption for eligible gifts imported into Canada is CAD 60 or less, per gift, even if a single gift has more than one recipient (e.g., gift to a family). Each gift in the shipment must be clearly identified as one gift. If the gift is worth more than CAD 60, the amount over CAD 60 is subject to duties and taxes (e.g., if a relative sends you a gift worth CAD 200, you must pay any applicable duty plus the GST, HST or QST on CAD 140).

Items purchased by a Canadian resident from an online store or retailer and shipped directly to another individual residing in Canada are not eligible for the gift exemption. However, individuals residing outside of Canada can buy items online to be delivered as qualifying gifts to Canadian residents. In such instances, the Commercial Invoice must clearly state that the items were purchased by a non-resident of Canada (e.g., U.S.).

The CAD 60 exemption that's available for gifts cannot be combined with the general CAD 20 exemption that's available on all items.

Note: A list of acceptable commodity descriptions is currently available on the Canada Border Services Agency (CBSA) website. See the CBSA’s list of descriptions.

Exportations to the U.S.

The gift exemption for eligible gifts imported into the U.S. is USD 100 or less, per gift, per recipient, per day. For consolidated gift shipments, the name of each individual receiving a gift, the description of the gift item(s) for each individual, and the value of each item must be shown on the Commercial Invoice. Each gift in the shipment must be clearly identified as one gift. And, the complete name, address and phone number of both the shipper and consignee must be stated on the Commercial Invoice.

To be eligible for the gift exemption, gift shipments must be sent from an individual to an individual or from a business to an individual. Please note that business-to-business shipments do not qualify as gifts and are not eligible for the exemption.

If any item exceeds the gift allowance, the entire shipment will be dutiable.

The following items are excluded from the USD 100 gift exemption. Shipments containing these items may be subject to duties and taxes, as well as formal entry requirements.

Perfumes containing alcohol
Bath, cosmetic, and beauty products containing antibacterial agents
Textiles that are subject to a quota, regardless of whether the quota is open

Note: United States Customs and Border Protection (CBP) has issued a list of vague descriptions that are not acceptable and this list will evolve over time. See the CBP’s list of descriptions.

Non-perishable Food Items and Gift Baskets Containing Non-perishable Food Items
To help reduce customs delays by the Food and Drug Administration (FDA), the description on the Commercial Invoice must include whether the item is homemade or store-bought (e.g., 'Homemade (or store-bought) chocolate cookies — for personal consumption, not for resale'). When shipped from an individual to an individual, homemade or store-bought food items do not require the submission of FDA Prior Notice.

Please note the following:

Shipments from a business to an individual will require the submission of FDA Prior Notice
Gift baskets ordered through online commercial establishments and shipped to individuals, where a company name is shown on the FedEx Air Waybill, will require the submission of FDA Prior Notice
'Kinder Surprise' chocolate eggs are prohibited from import into the U.S.

Exportations to the Rest of the World

In addition to the general requirements, please check the specific requirements for the destination country.

Prohibited Items*

The following items are prohibited from being shipped via FedEx Express International Services:

Perishable foodstuffs and any food item requiring temperature control
Alcoholic beverage shipments from an individual to an individual
Tobacco shipments
E-cigarettes and vaping products

For more information on shipping restrictions, please call FedEx Customer Service at 1.800.GoFedEx 1.800.463.3339.

The Canadian Food Inspection Agency (CFIA) prohibits shipments containing meat products for personal use or consumption that are imported into Canada, regardless of the quantity or origin of the goods. This includes gift baskets containing meat that are purchased online. In addition, shipments imported from countries other than the U.S. that contain dairy products (other than cheese) or eggs, are also prohibited. Additional details are available in the CFIA Import Food Notice - Imported gift baskets containing food.

* For additional details and a complete list of prohibited items, see the restrictions section of the Terms and Conditions in the FedEx Service Guide.