If it is truly a personal gift, like an outfit of clothing, or somthing that is not commonly resold here like electronics. Custums will somtimes charge nothing at all if the person to whom the gift is going picks the item up at custums, this however is up to the descretion of the officer and his mood at the time. Last year my husband and I brought down 700 lbs of tools and art supplies and not charged a penny. My husband told the custums officer a joke and had a charming conversation with him, we fully expected to pay, even had a list and purchase receipts, but got the go ahead past the pay window. So figure on the 30% duty as that is usually the rule. Being charming usually does not work!!!