There's no good option to import something, you pay through the nose where brokerage fees greatly exceed the value of taxes collected on most items. The fees ar

There's no good option to import something, you pay through the nose where brokerage fees greatly exceed the value of taxes collected on most items. The fees are deductible, but it's still an expense. In theory he should have been under the exemption, can't speak to that. But $20 is extremely low.