When re-gifting, there are several rules you should follow.

The best gifts to re-gift

When you are re-gifting, there is nothing that beats unopened liquor bottles. Liquor is always popular, especially around the Christmas season, and an unopened liquor bottle that has been sitting in your cupboard for four months looks exactly like an unopened liquor bottle that you may have just bought at the store, just wipe off the dust

Give a gift in good condition

It makes no sense to give someone a re-gift when the gift is scratched or damaged. Doing so pretty much says to the recipient that you think they only deserve the possessions you have broken. As well, the box must be in excellent condition, or else the recipient will realize that you re-gifted and that is an embarrassing situation for all.

Don't be stupid

Do not re-gift to someone who knows you got that gift last year. As well, don't re-gift to someone who is a close friend with the person who originally gave you the gift. It is important that the person you give the gift to will have no idea it was a re-gift, so don't be stupid, think ahead. Doing so will save you a great deal of embarrassment in the future.

Make sure they enjoy the gift

Just because you didn't like the gift originally, don't just give it away so that the recipient can re-gift it as well. Make sure they will enjoy the gift, otherwise you might as well keep it in the closet that it has sat in for the past few months. If it is something they will never use, find someone else to re-gift to, if you don't then all you are doing is passing on useless items to someone else because you are too lazy to think ahead.

Re-wrap the gift

When you re-gift, re-wrap it. It won't take a genius to figure out you re-gifted if you give them a box with no wrapping on it. It also shows that you can't take the time to put some wrapping paper over a box for your friend or relative. Re-wrapping is quick and easy and it can turn a re-gift into a new gift.

If you can, don't re-gift, it is tacky and morally lazy. If you can't avoid it, then take steps to ensure that you don't hurt someone's feelings by either giving away a present they gave you or by giving a present to someone who knows it is a re-gift.