If anyone knows any US or other business that's in the practice of giving away its goods free, please tell me. Otherwise, what is shown on an invoice as having no charge, or isn't shown at all, is not free but its cost is covered by the other items. Some years ago there was an English learned judge who, in refusing a claim by the UK equivalent of the IRS to impose a tax on somebody, said "Income Tax is, as I understand it, a tax on income, so first the (IRS) has to establish that there was some income". How can Belizean Customs decide that an arms-length commercial transaction has been understated in value? (I can see, however distasteful it may sometimes appear, how they can impute values in transactions that are not strictly commercial, such as a charitable donation).