Gift tax in the United States
If a person is a non-resident alien for purposes of gift tax, taxation of gifts is determined in a different way. If the property is not located in the U.S., there is no gift tax. If it is intangible property, such as shares in U.S. corporations and interests in partnerships or LLCs, there is no gift tax.
Negative option billing
According to the Federal Trade Commission, unsolicited goods are considered a gift, and the recipient is not required to pay for or return them.