We flew in to Dulles from Paris yesterday and when we went through customs the first two agents said they will charge us 3% across the board for everything since we were honest they may just waive it. They then led us to the next room and the 3rd customs agent said he's going to charge us 3% for the first 1000.00 and 5.3% for the rest. We then asked why since the first 2 agents said 3% on everything he proceed to walk us over to this book that was about 5 inches thick and said this has a break down for everything possible but it's quicker to just do 3% for the first 1000.00 and 5.3% on the rest.
I guess it's better than 9%... But I do think it comes down to luck and which agent you get.
I flew back from Zurich on 5/10. I have Global Entry but checked the box that I had items to declare. My receipt had a big circle on it and when I showed it to the agent he asked if I had food. I said no that I had purchased items. He asked if they were gifts and my DH said yes. He said welcome home and waived us through. I was so surprised as we were even carrying a big orange H bag and a wine carrier that held a case of wine. I guess it really does depend on the day, time and agent.