http://btcpsyz7f6t7pwi62xb4xbiuljcoscd4l4mlk2obxprp6vqohow3dvqd.onion/international-shipments-customs
In other words, if you send merchandise internationally labeled as "Merchandise", the receiver of the package will have to pay any customs fees, tariffs, etc in order to receive their package. Shipments marked as "Gift", on the other hand, do not require a tariff number and are not subject to import/export taxes, although you still may have to declare their value.