Ross, Trades don't count?? Then what does the "value" we write in on that customs tag mean anyway? If it is related in any real way to the items in the box, then what difference does it make whether I pay you for those items in cash or merchandise? If a diamond is worth $1,000 when I pay for it in cash, is it worth less if I pay for it in rubies? or pearls? or a motorcycle? or seashells? For income tax purposes, the government considers barter (that is, trading) to be a sale and a purchase by both parties. I can't escape paying sales tax on a mobile home if I acquire it by trading a truck for it. The powers that be see it exactly the same as a cash transaction. Why wouldn't customs see it the same way? Note, I am not touting any particular position here on the question of whether or not we should declare the cash value of shells we ship. But, whichever side of that fence a person is on, I can't see that the declared cash value is dependent on the form of currency used for payment. Regards, Paul M.