Self-employed professionals or business people owning at least half of their operation are entitled to as much as $36,000 worth of professional equipment from any country tax-free, with a bank guarantee for the taxes. This will not be counted as one of the three personal shipments described above, but will require a bank guarantee. A bank guarantee is a time-limited letter from your bank to Customs guaranteeing payment if the goods are not installed in your business. You cannot import goods that are for resale or for use and disposal. These days it’s less often worthwhile to deal with tax-free business shipments, because taxes for industrial and office equipment tend to be limited to VAT, which businesses receive back from the government.