Basically, the moving items could be exported/imported by free of tax.
One person is sending his/her items to the same person, and the items are basically all used items,
then custom officer will allow you to import your items by free of tax.
US, UK, Australia, NZ, and Major European countries are enough generous to import your items by free of tax
basing upon those items are used ones.
However, custom officer will be giving you some tax if you are sending one item in a big quantitiy.
It will be somehow regarded not as personal effets but as commercial export/import items. And some of the items
may have been given some tax. It is depending upon custom officers.
But some developping cuntries are very strict for the moving items. Even if they are used items,
some electric appliances are given taxes.
In order to clear custom, you need to prepare the following documents.