The item must be brand-new. Not last year’s brand-new, this year’s brand-new. It should be unopened, never played with, never worn, washed or tried out. It should be in its original undamaged packaging.
Be sure the person who gave you the gift doesn’t know (or know of) the person receiving the gift.
Never re-gift something you’ve had in your closet for a few years or lying in the basement unused.
The re-gift should not be something horrible you’re re-gifting just to get rid of it, or to avoid spending money on the receiver.
Never re-gift items someone has hand-made for you.
Take the time to re-wrap the gift and attach new bows or ribbons.