小売店が商品を贈答品と記載することにより、関税及び輸入税が免税になりえますか?

このようなことは絶対にありません!

It is illegal for you and for merchants to describe the goods as "a gift" to avoid duties and taxes. Be aware of the legal problems it would create for you, your merchants and Borderlinx.

You are the "Importer" of the goods and responsible for accurate statements describing the goods and their respective value. Duty and taxes are based on these descriptions. We may be required to terminate your account if we learn of any mis-statement on your part.

Our Customer Service team will be glad to guide you if you still have doubts on this serious matter.