text: If you are in the United States and ship to India, you will be required by the Post Office to fill out PS Form 2976 Customs Declaration. In it, you will state the quantity and detailed description of the contents, weight and total value. The recipient on the other hand may pay custom duties on the item/s received depending on the rules of their postal services. \n\nSellers on eBay as well as other sellers anywhere on the Internet -- whether you use the post office, private shippers or customs brokers -- are all required to fill out the custom form when shipping to buyers. Ecommerce companies like Amazon and eBay sellers do not shoulder the custom duties for the buyer, as the buyer will have to pay for that. I know of Adsense publishers in England who received some techie gift goodies from Google last Christmas who were charged with duties on the items received. A buyer from the Philippines who purchases books from US-based Amazon may pay custom duties on the items received.\n\nMost of the small items that ship out are not inspected by customs, though there are countries (especially during holiday season) where they are more strict and inspect and open the packages received.\n\nHope this helps\nIsabel Isidro\nFor information on starting a business, visit http://www.powerhomebiz.com