A nice buyer from Brazil bought a pair of shoes from me a few weeks ago on eBay, they didn't fit her well so she asked me to exchange them for another size. I normally don't do this but I felt sorry for her since I knew that she wouldn't be able to get her size in Brazil so I agreed to the exchange. I sent her the new shoes via USPS and I insured it for full value, and marked the Customs paperwork with full value and also marked it as a gift. Now she has emailed me to say that she is going to get charged 100% customs fees since I marked the full value. But my understanding is that if the item is marked as a gift, the recipient would not be charged any taxes? I know that this topic has been discussed before but I can't seem to find a clear answer anywhere. TIA!