The only used item I received was CPAP machine for sleep apnea from the US and I still had to pay taxes as if it were new. Customs supplied the valuation. I don't know where they draw the line or exactly what items are supposed to be taxed but in my experience there has always been a tax to pay. YMMV. I even had an outbound package get returned from customs because it had small knife in the package. The receiving country had no problems with the knife but Indonesian customs wouldn't let it go out. Needless to say, I no longer have anything sent from outside the country nor do I send anything outside the country. Always a hassle and money to pay.