Customs Requirements Of The British Virgin Islands

Hello,

I am going to visit a friend at the British Virgin Islands, in April next year.
I Want to Bring a gift / present Into the BVI's for HIM.
Purpose therefore I Need to Know There Is whether year exemption for Amount of Things got a gift Brought Into the BVI's, whether or Everything Which Is Brought Into the British Virgin Islands is subject to customs.
How Much are Percentage The duty of Customs In The BVI?

Thank you.