It's good to discuss this subject and I can give you some more background on the European Union site as former Customs & Excise Officer in the Netherlands. As soon as shipments enter the European Union by mail, the mail company is responsible for the levy of VAT and import duties and the CITES-verification. For the mail company the problem is that the number of shipments is huge and they can only perform random checks. Otherwise there would be a delay. The mail companies have to use the following check list (shortened version): - Is there an exemption available, for instance objects for scientific study. This applies only for universities, museums etc. - Does the value exceed a certain treshold (approximately US$ 30), if yes, VAT and duties have to be levied; - In case of wildlife, do the shells fall under the Cites list. As the mail order companies do not have any experience in the identification of shells, the verify name labels and check the list. Most of the Tridacna species are for instance on the list. To avoid delay is shipments to Europe, make sure that the value is below the treshold and if you idicate that wilflife is in the package, verify the CITES list and label the species. People saying that they do not have any problems with sending shells were just lucky! > kpmg Meijburg & Co INTERNATIONAL TAX & TRADE > > Fred L.J. Vervaet > > =============================================================================== De informatie verzonden met dit E-mail bericht is uitsluitend bestemd voor de geadresseerde. Gebruik van deze informatie door anderen dan de geadresseerde is verboden. Openbaarmaking, vermenigvuldiging, verspreiding en/of verstrekking van deze informatie aan derden is niet toegestaan. KPMG staat niet in voor de juiste en volledige overbrenging van de inhoud van een verzonden E-mail, noch voor tijdige ontvangst daarvan. =============================================================================== The information contained in this communication is confidential and may be legally privileged. It is intended solely for the use of the individual or entity to whom it is addressed and others authorised to receive it. If you are not the intended recipient you are hereby notified that any disclosure, copying, distribution or taking any action in reliance of the contents of this information is strictly prohibited and may be unlawful. KPMG is neither liable for the proper and complete transmission of the information contained in this communication nor for any delay in its receipt. ===============================================================================