The declaration is a legal statement
When a parcel crosses a border, someone states what is inside and what it is worth. That statement is made on your behalf, but the responsibility is yours. “Gift, $10” on a $400 parcel is not a clever trick; it is a misdeclaration that can cost the parcel.
What to write
Describe the category accurately and the value plausibly: “men’s cotton hoodie, 2 pcs, USD 40”. Group similar items. Do not write “samples” for personal goods, and do not split one order across five parcels to stay under a threshold — that pattern is exactly what inspection algorithms look for.
The de minimis question
Thresholds change. The US has been reworking its de minimis rules, and the EU has removed duty-free treatment for many low-value categories. Do not plan a haul around a threshold you read on a forum two years ago; check the current rule for your country before you consolidate.
Budget duty as a possibility, not a certainty. If it arrives, you pay it; if it does not, the haul was cheaper than planned.
If the parcel is inspected
Keep the order confirmation, the payment record and the item photos. An inspector who can match the declaration to a real order is looking at a paperwork issue; one who cannot is looking at a seizure. The difference is usually documentation, not luck.
Quick answers
Can I declare a lower value?
You can state a value, but it must be truthful. Under-declaring risks the parcel and any insurance claim.
Who pays duty?
The recipient, usually on delivery or before release. The agent does not prepay it unless you choose a duty-paid line.