No tax on used items if new has to pay tax .every consignment sent through courier has to go through custom inspection in tia . If its taxable the corresponding USPS which is generally nepali hulak in sundhara commonly known as EMS calls you to pay tax n receive .if not they will receive n call you to pik consignment with proper ID .receiver address and all time reachable phone should be provided to avoid any delay. Items can be tracked via USPS tracking .