On 21 Mar 2003 at 8:20, Jim Davis wrote:

> "Konstantinos Bibis" <[EMAIL PROTECTED]> wrote/replied to:
> 
> >
> >I assume your friends can send it to you as a present, without
> >quoting any price tag. In the same package they can send u a 
> >birthday card and some sweets as well  :) It's personal post, from
> >Bob(your friend in us) to Gerard. No money or Tax involved. They dont
> >even have to explain if the 10D is new or used. You can arrange for
> >you to give the money to your friend in US privately.
> 
> No, a value must be placed on any gift sent by mail or otherwise. 

But the value can be zero if the item is broken/damaged.

--                 
Bye,

Willem-Jan Markerink

      The desire to understand 
is sometimes far less intelligent than
     the inability to understand

<[EMAIL PROTECTED]>
[note: 'a-one' & 'en-el'!]


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