Many of the questions posted on this thread pertain to new commercial goods. Does anyone know if taxes are to be paid on imported used goods that one already owns? For example, I will be shipping several boxes of my used belongings (old athletic shoes, ski equipment, kitchenware, etc.) to Switzerland. Are such items expempt from import tax (it seems to me that they should be. after all, we're not taxed on every item we bring with us in our luggage.), and, if so, how do I ensure that they are not taxed? (A friend recently sent me an unannounced "gift" with a declared value of $1000, and I was met with the unpleasant surprise of a $120 fee when I went to pick it up. I'd like to avoid repeating this experience if possible.)