• Overview
• Customs Documentation
  • Commercial Invoice
  • B13A Export Declaration
  • NAFTA Certificate of Origin
  • U.S. TSCA Form
  • U.S. FCC Form 740
• Duties and Taxes
  • Understanding Duties & Taxes
  • Calculating Duties & Taxes
  • Declared Value
  • Temporary Import Bonds
• Other Resources
  • International Shipping Checklist
  • Glossary of Shipping Terminology
  • Global Trade Links

Declared Value for Customs

Customs officials use a shipment's declared value or declared value for customs (the value the shipper declares on the goods being shipped), along with the description of the goods, to determine duties and taxes. It is important to ensure that the declared value is accurate and consistent with your air waybill. Inaccurate declared value is one of the most prevalent reasons for duty and tax disputes.

A shipment's declared value represents the selling price or fair market value of the contents of the shipment, even if not sold. This value is identified when you prepare your shipments online using FedEx Ship Manager™ at fedex.ca, or on the FedEx^® International air waybill and the FedEx Expanded Service International air waybill as the "Total Value for Customs," and it must be consistent with the value shown on the Commercial Invoice.

Gift Exemption for Duties and Taxes

Many countries and economies allow gifts to enter the country duty-free if the value of the gift is less than a certain amount. Any amount above the stated value may be subject to import duties and taxes.

To qualify as a gift*, your shipment should meet the following requirements:

• The shipping documentation must be clearly marked "GIFT" and include a detailed description of the commodity.
• The total value of the shipment must not exceed the maximum value allowed by the country of import. Please refer to FedEx Global Trade Manager^® Country Profiles.
• In some countries, the shipment must be sent person to person — with no company involvement or indication of involvement on the shipping documentation.

*Exceptions apply to the gift exemption for goods regulated by other government agencies i.e. food.

For additional information regarding gift exemptions, call FedEx Customer Service at 1.800.GoFedEx 1.800.463.3339.

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