LVR doesn't have anything to do with duty fees. That is something that our government does. Fedex enforces the fees, collects the $$ for our government. I have gone to the government website and tried to understand the %% for customs duty, but it might as well be in Latin, as far as I'm concerned. It is very complicated, and there are different %% for different types of material, i.e., leather, cotton, fur, etc. If you are under $1,000.00, sometimes you can skate through w/o getting a bill for duty.