There is “customs value”, which is the value presented to customs of the destination country. Customs always needs to have some sort of “invoice” or declaration of value for cargoes entering their country. We cannot say $0.00 and say it is a gift; that would cause Customs to “review” how something can be worth zero. So, we normally estimate a reasonable, low value, set for the purpose of getting it “rubber stamped” through customs without any further interrogation. We feel this approach is proper because the cargo, being free, is really not invoiced and really will not cause the destination country to pay out any hard foreign exchange. The customs import value invoice hopefully is just for the customs statistical and administrative work. If Customs charges a duty unexpectedly, this value provides a low basis therefor.