[78-L] Help Tariff classification for records

[Benno Häupl]

. 
Hello! 

For the customs declaration of records you have two options: 

a) declare as ''sound recordings'' with X% customs duty (depending on the destination country)
    International Tariff Code 85232990
b) declare as items of historical value, duty exempt in all 194 countries, but there may be 
    sales tax.  International Tariff Code: HTS 9705.00.0090 for antiques, collectibles... of 
    historic... value - not intended for resale  (look up this tariff number on google)   

However, you also have the following option (which I use sometimes).  This may not work in all 
countries, but it goes well where I am.  Consider that a Customs Declaration - by international law - 
can only be made by the importer (buyer) at the place and moment of importation. In other 
words, the seller/exporter who fills out the customs form acts as an agent for the buyer (much like 
a lawyer or tax consultant). Remember that anywhere in the world, with PRIVATE imports you 
may make a verbal import declaration. 

Here's what I do sometimes. ""Officer, I have no idea why the sender declared a value of $800. 
He may have hope to get this sum from the insurance if the package is lost. You see for yourself 
that this is flea market stuff. I herewith withdraw my power of attorney to the sender and herewith 
officially declare a value of $8.oo.  I have no documents to prove this.  I do not keep any paperwork, 
because I do not have to have any accounting, being a private person."      As I said, it works in Europe, 
because now THEY must prove me wrong. And if you show up at the Customs office 10 minutes 
before they close - they won't hold you up.