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You decide the value you want to declare for gifts. If you make it under $40.00 I think then they don't pay tax. Of course if lost you can only get what you claimed in compensation. Of course if you are not accurate you may affect the trade balance ratio data. May sound funny but a large percentage of U.S. business with China is not reported. Services, the main business of the U.S. economy are largely unreported. I wonder why they just don't use bank transfer info instead to know the trade balance.

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