At that value the courier's own brokerage files the entry. Her buyer does not go looking for a broker; one turns up in her inbox. What they ask for: the invoice, a description that says loose and unmounted, the country the stones were mined in, and a signed authorisation to file in the buyer's name. The fee line lands on the courier's bill after delivery, not on the shop's quote. Duty-free is not entry-free. A vague invoice at that value is a bad idea.
