My comments are based on only one experience, driving some built-in-England ProAc speakers from Vancouver Island to Seattle. No way to sneak them in since they were quite visible in the back of my car. What followed was probably half an hour of having an agent look through volumes that looked like the Manhattan phone book trying to identify the speakers and determine the duty. Somewhat arbitrarily we finally settled on $50 and I was on my way. Just a bill of sale might be all that's required, or anything else you can find to establish the age and value.