Gift doesn't matter. Fair market value.
: >>Hello all,
: >>My brother is here from the UK and wants to buy a couple of garden
: >>machines and send them back to the UK, since they are 1/3 of the price
: >>here. Could someone tell me if this is at all possible, and if there is
: >>a company anyone knows that can do this? I think the main problem is
: >>there could be some gasoline vapor in the engine.
: >>Thanks all,
: > Open it up, and make sure it is completely drained of gas and lube.
: > If you have a place in the sun, bake it for an afternoon.
: > Label it "machine parts", but don't try to cheat on the duty.
: It isn't cheating if it really is a gift.