Here you have two things: Is it a new Kindle or used Kindle?
Giving a New Kindle as Gift
To send Kindle as a gift, place Kindle in your Shopping Cart and check the box next to “Add gift-wrap/note” when completing your purchase.
Designating your Kindle purchase as a gift ensures that the device is not automatically registered to your Amazon.com account and prices for the Kindle purchase will not appear on the packing slip.
If you’ve already placed your order and it hasn’t shipped, you can change the gift settings in Your Account.
Giving a Used Kindle as Gift
If your Kindle is registered to your account, deregister the Kindle before giving it as a gift.
Deregistering ensures that your Kindle cannot be used to make purchases on your account. Also, once the Kindle is deregistered, any books, subscriptions, or other content you’ve purchased from the Kindle Store will no longer be delivered to the device.
Remove all purchased material from the Kindle device. Purchased Kindle content cannot be given as a gift according to the License Agreement and Terms of Use of the Amazon Kindle.
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