According to the US Department of Customs and Border Protection (CBP), you must declare all presents for your personal use, which you can include in your personal exemption when crossing the international checkpoint. This includes gifts that people gave you while you were out of the country, such as wedding or birthday gifts, as well as gifts that you have brought for others.

But those gifts that are intended for commercial, promotional or other purposes cannot be included in your tax-free exemption.

On the other hand, alcoholic beverages, tobacco products and perfumes that contain alcohol and are worth more than $5 dollars retail cannot be included in the gift exemption.

If you want to send gifts to friends or family in the US, they can be worth up to $ 100 tax-free, only if this person does not receive more than $ 100 in gifts in a single day.

However, if gifts are sent by mail or sent from a place located on an island, this amount is increased to $200.

Although, if you wish to send a package with several gifts for different people, it must be sent as a Consolidated Gift Package, which must be specifically wrapped and labeled.

More info at this link.

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