DescriptionAll my products are 100% Authentic.Please feel free to contact us if you have any question. Shipping We ship using FedEx, DHL and Japan Post. PaymentWe usually ship within 5?10 business days of receiving cleared payment. International Buyers - Please Note: Import duties, taxes and charges are not included in the item price or shipping charges.These charges are the buyer’s responsibility.Please check with your country’s customs office to determine what these additional costs will be prior to bidding/buying. These charges are normally collected by the delivering freight (shipping) company or when you pick the item up do not confuse them for additional shipping charges. I do not mark merchandise values below value or mark items as gifts - US and International government regulations prohibit such behavior.

The product is functional without any issues. It has some minor scratches and dirt. The package includes an adapter. Please note that there may be overlooked scratches or dirt not mentioned in the product description. The item is sold as-is, and there is no warranty or support provided for products categorized as junk. For those interested, please ensure you understand the condition before bidding. If you have any questions, feel free to ask before purchasing, and I will respond to the best of my ability. Please be aware that I have not performed accurate measurements for sound quality. Not all functions have been checked, so please bid with this understanding. If you intend to use the item in a professional setting, adjustments may be necessary. Shipping from Japan with Tracking Number & Insurance. I promise fast shipping via FedEx or DHL as soon as possible! Import duties, taxes and charges are not included in the item price or shipping charges. These charges are the buyer’s responsibility. These charges are normally collected by the delivering freight (shipping) company or when you pick the item up - do not confuse them for additional shipping charges.

BeschreibungBei Mehrfachkäufen gibt es Rabatte.Bitte kontaktieren Sie uns per Nachricht, wenn Sie mehrere Artikel kaufen möchten.Wenn Sie japanische Artikel haben, die Sie kaufen möchten, kontaktieren Sie uns bitte.?Bitte kontaktieren Sie mich, wenn Sie Artikel billiger als mein Angebot finden.Ich verkaufe es zum niedrigsten Preis.Ich akzeptiere Angebote, um den Preis zu senken, kontaktieren Sie mich daher bitte. Bitte kontaktieren Sie mich direkt, um den Preis zu verhandeln Dies ist ein Paar offene Kopfhörer FOSTEX TH909. Zubehör sind Kabel, Ständer und Tasche.Der Umbaustecker ist ein kostenloses Geschenk. Das Gehäuse hat keine auffälligen Kratzer und befindet sich in einem extrem schönen Zustand. Der Umkarton ist leicht beschädigt.VersandVersand innerhalb von maximal 2-10 Tagen nach dem Kauf.Für abgelegene Gebiete fallen zusätzliche Gebühren an.Zusätzliche Gebühren werden später mitgeteilt.Dieser Preis beinhaltet die Gebühr für die Sendungsnummer, bitte senden Sie uns eine Nachricht, wenn Sie mehrere Exemplare kaufen.Sparversand mit SendungsnummerStandardversand per FedEx, DHL, Yamato Transport oder Japan PostInternationale Käufer - Bitte beachten Sie:Einfuhrzölle, Steuern und Abgaben sind nicht im Artikelpreis oder den Versandkosten enthalten. Diese Gebühren trägt der Käufer. Bitte erkundigen Sie sich vor dem Bieten oder Kaufen bei den Zollbehörden Ihres Landes, welche zusätzlichen Kosten anfallen.Vielen Dank für Ihr Verständnis.

FOSTEX T90A Horn Super Tweeter ALNICO HIGHEND RINGADOR 1 PAIR UsedDescriptionOperation confirmed. PaymentPlease pay within 3days after your purchase.Shipping We send a product with careful packing. After confirm your payment, Well ship this item within 3-7 business days. (except for Saturday, Sunday and national holiday in JAPAN ) Weekends are not available because FedEx or DHL are closedInternational Buyers - Please Note: Import duties, taxes, and charges are not included in the item price or shipping cost. These charges are the buyers responsibility. Please check with your countrys customs office to determine what these additional costs will be prior to bidding or buying.

For combined purchases we will combine the shipping costs! Please contact us!! We value communication highly. We will always respond to offers. Dont hesitate—send us an offer at your desired price!!DescriptionPlease check the photos for the condition of the item. We carry a variety of quality products. Most items are high quality. On rare occasions we may have items that are not in working order or have been in stock for a long period of time. Please feel free to contact us first.Shipping We will ship by DHL or FedEx or Japan PostInternational Buyers - Please Note:- Import duties taxes and charges are not included in the item price or shipping charges. These charges are the buyers responsibility. - Please check with your countrys customs office to determine what these additional costs will be prior to bidding/buying. - These charges are normally collected by the delivering freight (shipping) company or when you pick the item up - do not confuse them for additional shipping charges. - We do not mark merchandise values below value or mark items as gifts - US and International government regulations prohibit such behavior. Thank you for your understanding.

FOSTEX T90A 8? Horn Super Hochtöner Sound Lautsprecher Ring Radiator 2Set (1 Paar)BeschreibungZustand: GebrauchtInsgesamt guter Zustand, wie auf den Fotos zu sehen, jedoch Rost und einige Gebrauchsspuren. Funktion bereits geprüft. Inklusive Ständer. Zahlung (1)Über eBay abgewickelte Zahlungen werden akzeptiert. (2)Bitte zahlen Sie innerhalb von 2 Tagen nach Auktionsende. Versand (1) Wir nutzen ausschließlich den Expressversand von DHL/Fedex mit einer Tracking-Nummer. (2) Die Artikel erreichen Sie 1-5 Tage nach dem Versand. (3) Wir versenden normalerweise innerhalb von 3-10 Tagen. (4) Wir vertrauen Verpackung und Versand einem professionellen Logistikunternehmen an, das bereits über tausend verschiedene Artikel auf der ganzen Welt abgewickelt hat. Alle Artikel werden sorgfältig einzeln verpackt und mit einer Sendungsverfolgungsnummer versehen. Verkaufsbedingungen (1) Bei einer Stornierung Ihrer Bestellung nach dem Kauf ohne triftigen Grund berechnen wir Ihnen eine Stornogebühr in Höhe von 5 % des Kaufpreises. (2) Einfuhrzölle müssen vom KÄUFER bezahlt werden. Wir werden niemals zurückzahlen, wenn der Artikel des KÄUFERS bei der Zollabfertigung entsorgt wird, wenn KÄUFER verweigert die Zahlung der Einfuhrzölle. (3) Versprechen, einander (als Käufer und Verkäufer) als Gleichberechtigte zu behandeln. Internationale Käufer - bitte beachten: (1)KÄUFER Zahlen EINFUHRZOLL Einfuhrzölle, Steuern und Gebühren sind NICHT im Artikelpreis oder den Versandkosten ENTHALTEN. Diese Gebühren gehen zu Lasten des KÄUFERS. Bitte erkundigen Sie sich beim Zollamt Ihres Landes, um festzustellen wie hoch diese zusätzlichen Kosten sein werden, bevor Sie ein Gebot abgeben bzw. einen Kauf tätigen. Diese Gebühren werden normalerweise von der liefernden Fracht (Versand-)Firma erhoben. oder wenn Sie den Artikel abholen – verwechseln Sie sie nicht mit zusätzlichen Versandkosten. (2)PRÜFEN SIE DIE SPANNUNG, um Haushaltsgeräte mit AC100V zu kaufen Die Spannung AC100V für elektronische Geräte ist NUR für den Einsatz in Japan vorgesehen. Damit Sie dieses Gerät außerhalb Japans verwenden können wo die Spannung höher als 100V ist, wie z.B. 200V-240V, Sie müssen einen Transformator verwenden, um die Spannung an Ihr Land anzupassen. Ohne Verwendung eines Transformators wird dieses Gerät kaputt gehen. Wir sind nicht verantwortlich für Schäden an diesem Gerät wenn Sie es ohne einen geeigneten Transformator verwenden. Bitte kaufen Sie es in Ihrem örtlichen Geschäft ODER kontaktieren Sie uns.

FOSTEX T90A 8? Horn Super Tweeter Sound Speaker Ring Radiator 2Set (1Pair)Description Condition: UsedOverall good condition as shown in the photos though rust, some signs of use. Operation already checked. Includes stand. Payment (1)eBay managed payments accepted. (2)Please pay within 2 days after auction is finished. Shipping (1)We only use fast delivery DHL/Fedex with the Tracking number. (2)Items reach your palce 1-5days after shipping out. (3)We usually ship out within 3-10days. (4)We entrust package and shipment to a professional logistics company, which have handled more than thousand various items over the world. All items are carefully packaged one by one, and come with a tracking number. Terms of Sale (1)We will ask you cancellation charge 5% of the purchase price when your order is cancelled after purchase without any justifiable reason. (2)IMPORT DUTY need to be paid by BUYER. We will never pay back when BUYERs item is discarded at customs clearance when BUYER deny payment of import duty. (3)Promise to deal with each other(as Buyer and Seller) as equals. International Buyers - Please Note: (1)BUYER Pay IMPORT DUTY Import duties, taxes and charges are NOT INCLUDED in the item price or shipping charges. These charges are the BUYERs responsibility. Please check with your countrys customs office to determine what these additional costs will be prior to bidding/buying. These charges are normally collected by the delivering freight (shipping) company or when you pick the item up - do not confuse them for additional shipping charges. (2)CHECK VOLTAGE to buy Home appliances of AC100V The voltage AC100V for electronic device are designed for Japan usage ONLY. In order for you to use this device outside Japan where the voltage is higher than 100V such as 200V-240V, you are required to use a transformer to adjust the voltageto your local country. Without using a transformer, this device will be broken. We are not responsible for the damage of this device if you use it without a proper transformer. Please purchase it in your local store OR Please feel free to contact us.

FOSTEX T90A Horn Super Tweeter Sound Speaker 2Piece Set Used Operation confirmed Description About This Item FOSTEX T90AConditionOperation confirmed. Scratches and rust stains from use.Precautions when purchasing electrical products The electrical products in our SHOP are tested to operate at AC100V, 50Hz or 60Hz.Using other voltages or frequencies may damage the product.Please carefully check the product information before use.Please use a transformer or frequency converter if necessary.We cannot accept returns or refunds for products that have been used incorrectly or in a bad environment. Shipping You cannot specify a shipping company. If you absolutely must specify a shipping company, please contact us before purchasing. If you specify a shipping company, the fee may change. Thank you for your understanding. If you change the delivery address after shipping, an additional fee will be charged. The same applies if you request a change of address from the shipping company. Items are always shipped with a tracking number. You can track the delivery status at any time. Shipping is only possible to addresses registered with eBay. If you want to ship to a different address, please change the address on eBay before placing your order. International Buyers - Please Note: Import duties, taxes, and charges are not included in the item price or shipping cost. These charges are the buyers responsibility. Please check with your countrys customs office to determine what these additional costs will be prior to bidding or buying.If you would like to know the tax amount to be declared for customs duties, please contact us before purchasing. Please note that we cannot respond to requests to lower the amount of customs declaration. Thank you for your understanding.

Payment Information We accept payments with credit cards, debit cards, gift cards, Apple Pay, Google Pay, PayPal, and PayPal Credit. Shipping & HandlingFedEx or DHL or UPS or Japan Post All items are shipped within 10 business days after the purchase confirmation. Shipping is free. Return Policy We accept returns within 30 days of the item?s arrival, provided the item remains unopened. Customs and Duties Import duties, taxes, and charges are not included in the item price or shipping cost. These charges are the buyer?s responsibility. Please check with your country?s customs office to determine what these additional costs will be prior to bidding or buying.I do not mark merchandise values below value or mark items as gifts International government regulations prohibit such behavior.

Item Description Condition : USED Very Good Shipping Standard Shipping (Japan Post , FedEx , DHL) The package will arrive 5-14 days after shipment.Other Term Import duties, taxes, customs fees, and various charges are not included in the item price or shipping cost. These charges are the buyers responsibility. Please check with your countrys customs office to determine what these additional costs will be prior to bidding or buying. If the cancellation is due to the buyer, we will charge a PayPal fee. If there is a remote charge for your address, we will charge you for additional shipping. Thank you for your understanding.

Item Description Condition : USED Very Good Shipping Standard Shipping (Japan Post , FedEx , DHL) The package will arrive 5-14 days after shipment.Other Term Import duties, taxes, customs fees, and various charges are not included in the item price or shipping cost. These charges are the buyers responsibility. Please check with your countrys customs office to determine what these additional costs will be prior to bidding or buying. If the cancellation is due to the buyer, we will charge a PayPal fee. If there is a remote charge for your address, we will charge you for additional shipping. Thank you for your understanding.

Item Description Condition : USED T90a is a horn super tweeter. Equipped with a high-performance magnetic circuit using alnico magnets. It uses an aluminum alloy thick-walled cylindrical horn and lightweight ring diaphragm! RemarksT90A/AT-50H are sold as a set.All accessories are shown in the picture.Shipping Standard Shipping ?Japan Post , FedEx , DHL?The package will arrive 5-14 days after shipment.Other Term Import duties, taxes, customs fees, and various charges are not included in the item price or shipping cost. These charges are the buyers responsibility. Please check with your countrys customs office to determine what these additional costs will be prior to bidding or buying. If the cancellation is due to the buyer, we will charge a PayPal fee. If there is a remote charge for your address, we will charge you for additional shipping. Thank you for your understanding.

Item Description Condition : USED Very Good Shipping Standard Shipping (Japan Post , FedEx , DHL) The package will arrive 5-14 days after shipment.Other Term Import duties, taxes, customs fees, and various charges are not included in the item price or shipping cost. These charges are the buyers responsibility. Please check with your countrys customs office to determine what these additional costs will be prior to bidding or buying. If the cancellation is due to the buyer, we will charge a PayPal fee. If there is a remote charge for your address, we will charge you for additional shipping. Thank you for your understanding.

Item Description Condition : USED Very GoodAccessories: brass baseOriginal box: No box Impedance 8 ohmsPlayback frequency range 5kHz~38kHzOutput sound pressure level 106dB/W(1m)Input 60W(Mus.)Magnet weight 240gTotal weight 2,750gRecommended crossover frequency 7kHz or higher Shipping Standard Shipping (Japan Post , FedEx , DHL) The package will arrive 5-14 days after shipment.Other Term Import duties, taxes, customs fees, and various charges are not included in the item price or shipping cost. These charges are the buyers responsibility. Please check with your countrys customs office to determine what these additional costs will be prior to bidding or buying. If the cancellation is due to the buyer, we will charge a PayPal fee. If there is a remote charge for your address, we will charge you for additional shipping. Thank you for your understanding.

Policy PaymentBuy it now: Please pay when you purchase. Auction: Please pay within 1 day after the auction closes.Cancellations & ReturnsCancellations or returns will be accepted only if the item was not the item mentioned in the listing description. If that is, please let us know within 3 days of you getting the item including pictures and videos.International BuyersImport duties, taxes, and charges are not included in the item price or shipping. Charges are normally collected by the delivering freight company or when you pick the item up - do not confuse them for additional shipping charges. We dont ship to P.O. boxes.DisclaimerWe also offer our products through other channels, which may result in items being out of stock even if we make every effort to maintain accurate inventory levels. If it happens, we promptly send a message to our customers and they are obligated to respond to the message in 48 hours and cooperate with us to resolve the case.

DescriptionAuthenticity: 100% AUTHENTIC! If you have any question about the condition, accessories, or anything about the product,Please feel free to message us. We are glad to answer all your concerns. ShippingDHL, Fedex Fastshipping3-10 business days after shipment(Tracking number + Insurance.)PaymentPlease give me the payment within 3days from the date of bid.About UsWe sell our items on other websites and in our retail stores in Japan at the same time.If the item was sold out before your purchase, your order will be cancelled and a full refund will be issued immediately. International Buyers - Please Note:Import duties, taxes, and charges are not included in the item price or shipping cost. These charges are the buyers responsibility. Please check with your countrys customs office to determine what these additional costs will be prior to bidding or buying.We do not mark merchandise values below value or mark items as - gifts - The US and International government regulations prohibit such behavior. Thank you.

shipping policy Condition DescriptionItem Condition: Used Model Number: FT-90H Product Type: Horn-type Super Tweeter Unit Product Description: The FT-90H is a high-performance horn-type super tweeter that utilizes an ultra-lightweight, ring-type diaphragm for superior sound reproduction. Technical Features: Diaphragm Type: Ultra-lightweight ring-type diaphragm Design: Horn-type super tweeter Condition: Used (daily usage), minor scratches and marks visible Remarks: This product has been used regularly and may show slight cosmetic imperfections, but remains fully functional. shipping shipping from Japan. We will ship via Fedex, DHL, or Japan Post. Import duties are to be borne by the customer. Shipping is free of charge, however, we will charge an additional fee for high shipping cost areas. Policy Payment You can use various payment methods based on eBay Managed Payments. Import duties, taxes and charges are not included in the item price or shipping charges. These charges are the buyers responsibility.Cancellations & Returns Cancellation or returns will be accepted only if the item has an obvious problem that was not mentioned in the listing description. If that, please let us know within 3 days you got the item. Buyer is responsible for shipping costs and any charge incurred shipping products back.International Buyers Import duties, taxes and charges are not included in the item price or shipping charges. These charges are the buyers responsibility. Please check with your countrys customs office to determine what these additional costs will be prior to bidding/buying. These charges are normally collected by the delivering freight (shipping) company or when you pick the item up - do not confuse them for additional shipping charges.

Fostex T90A Pair Horn Super Tweeter 5kHz?35kHz 8? 106dB/W From JapanDescriptionCondition : usedUsed with signs of use, scratches, stains, rustIncludes stand.Shipping We are going to ship by FedEX or DHL or Japan post. Buyer cannot choose the shipping carrier.International Buyers - Please Note:Import duties, taxes, and charges are not included in the item price or shipping cost. These charges are the buyers responsibility. Please check with your countrys customs office to determine what these additional costs will be prior to bidding or buying.

Condition Please check the condition of the item in the photos. Payment We accept PayPal and all major debit and credit cards for payment. We will proceed with rush shipping arrangements after your payment. Checkout We can only ship to the address you entered before placing your order, so please check your address before paying. You cannot change your address after placing an order. Shipping Information Package: We will carefully pack your order in a box or envelope. We provide a valid tracking number for all orders. Shipping: All international packages will be shipped under Fedex or Japan Post or DHL. Return Information We offer a standard free 30 day refund or exchange policy. Items will be fully refunded only if returned in original condition. Customs Duties Import duties, taxes and fees are not included in the item price or shipping charges. These charges are the responsibility of the buyer. Please check with your countrys customs to determine what these additional costs are before bidding or purchasing. We will not respond to unreasonable requests for gifts or declared amounts.

FOSTEX FT90H Alnico Horn Super Tweeter This is a beautifully maintained unit. Both left and right channels work flawlessly, with excellent diaphragm and terminal conditions. Specifications include a super lightweight ring diaphragm used in the horn-type super tweeter unit. It covers a frequency range of 5kHz to 35kHz with an impedance of 8? and an output sound pressure level of 106dB/W. Please check the images carefully before bidding. Shipping from Japan with Tracking Number & Insurance. I promise fast shipping via FedEx or DHL as soon as possible! Import duties, taxes and charges are not included in the item price or shipping charges. These charges are the buyer’s responsibility. These charges are normally collected by the delivering freight (shipping) company or when you pick the item up - do not confuse them for additional shipping charges.

Fostex FT90H Pair Super Tweeter 5kHz?35kHz 8? 2Piece Set Very Good Japan Description About This Items FOSTEX FT90H2PieceRated input:50W(MUS.)Playback frequency:5KHZ~35KHZImpedance:8?Condition Very Good. Scratches and stains from use. Shipping We use FedEx, DHL, or Japan Post as the shipping company. If you have a preference for a shipping company, please contact us before purchasing. If you specify a delivery company, the charges may change. Please understand. Additional charges will be required if the delivery address is changed after shipping. The same applies if a customer requests a change of address to the delivery company. We will always ship the item with a tracking number. You can track your delivery status at any time.Shipping is only possible to addresses registered with eBay. If you would like your item to be shipped to a different address, please change your address on eBay before placing your order. International Buyers - Please Note: Import duties, taxes, and charges are not included in the item price or shipping cost. These charges are the buyers responsibility. Please check with your countrys customs office to determine what these additional costs will be prior to bidding or buying.If you would like to know the tax amount to be declared for customs duties, please contact us before purchasing. Please note that we cannot respond to requests to lower the amount of customs declaration.Thank you for your understanding.

FOSTEX T90A Horn Super Hochtöner Sound Lautsprecher 2 Stück Set Gebraucht Betrieb bestätigt Beschreibung Über diesen Artikel FOSTEX T90AZustandBetrieb bestätigt. Kratzer und Rostflecken vom Gebrauch.Vorsichtsmaßnahmen beim Kauf von Elektroprodukten Die elektrischen Produkte in unserem SHOP sind auf den Betrieb bei AC100V, 50Hz oder 60Hz getestet.Die Verwendung anderer Spannungen oder Frequenzen kann das Produkt beschädigen.Bitte überprüfen Sie die Produktinformationen vor Gebrauch sorgfältig.Bitte verwenden Sie bei Bedarf einen Trafo oder Frequenzumrichter.Wir können keine Rücknahmen oder Rückerstattungen für Produkte akzeptieren, die falsch oder in einer schlechten Umgebung verwendet wurden. Versand Ein Versandunternehmen können Sie nicht angeben. Sollten Sie unbedingt ein Versandunternehmen angeben müssen, kontaktieren Sie uns bitte vor dem Kauf. Wenn Sie ein Versandunternehmen angeben, kann sich die Gebühr ändern. Vielen Dank für Ihr Verständnis. Sollten Sie die Lieferadresse nach dem Versand ändern, wird eine zusätzliche Gebühr berechnet. Gleiches gilt, wenn Sie beim Versandunternehmen eine Adressänderung wünschen. Artikel werden immer mit einer Sendungsnummer versendet. Sie können den Lieferstatus jederzeit verfolgen. Versand ist nur an bei eBay hinterlegte Adressen möglich. Wenn Sie an eine andere Adresse versenden möchten, ändern Sie bitte vor Ihrer Bestellung die Adresse bei eBay. Internationale Käufer - Bitte beachten Sie: Einfuhrzölle, Steuern und Abgaben sind nicht im Artikelpreis oder den Versandkosten enthalten. Diese Gebühren trägt der Käufer. Bitte erkundigen Sie sich vor dem Bieten oder Kaufen bei den Zollbehörden Ihres Landes, welche zusätzlichen Kosten anfallen.Wenn Sie den für Zölle zu deklarierenden Steuerbetrag wissen möchten, kontaktieren Sie uns bitte vor dem Kauf. Bitte beachten Sie, dass wir Anfragen zur Senkung des Betrags der Zollanmeldung nicht beantworten können. Vielen Dank für Ihr Verständnis.

FOSTEX T90A Horn Super Tweeter Sound Speaker 2Piece Set Used Operation confirmed Description About This Item FOSTEX T90AConditionOperation confirmed. Scratches and rust stains from use.Precautions when purchasing electrical products The electrical products in our SHOP are tested to operate at AC100V, 50Hz or 60Hz.Using other voltages or frequencies may damage the product.Please carefully check the product information before use.Please use a transformer or frequency converter if necessary.We cannot accept returns or refunds for products that have been used incorrectly or in a bad environment. Shipping You cannot specify a shipping company. If you absolutely must specify a shipping company, please contact us before purchasing. If you specify a shipping company, the fee may change. Thank you for your understanding. If you change the delivery address after shipping, an additional fee will be charged. The same applies if you request a change of address from the shipping company. Items are always shipped with a tracking number. You can track the delivery status at any time. Shipping is only possible to addresses registered with eBay. If you want to ship to a different address, please change the address on eBay before placing your order. International Buyers - Please Note: Import duties, taxes, and charges are not included in the item price or shipping cost. These charges are the buyers responsibility. Please check with your countrys customs office to determine what these additional costs will be prior to bidding or buying.If you would like to know the tax amount to be declared for customs duties, please contact us before purchasing. Please note that we cannot respond to requests to lower the amount of customs declaration. Thank you for your understanding.

Operation is fine. There are some scratches and dirt. The washers on the speaker terminals are different on the left and right side. Condition Please check the condition of the item in the photos. Payment We accept PayPal and all major debit and credit cards for payment. We will proceed with rush shipping arrangements after your payment. Checkout We can only ship to the address you entered before placing your order, so please check your address before paying. You cannot change your address after placing an order. Shipping Information Package: We will carefully pack your order in a box or envelope. We provide a valid tracking number for all orders. Shipping: All international packages will be shipped under Fedex or Japan Post or DHL. Return Information We offer a standard free 30 day refund or exchange policy. Items will be fully refunded only if returned in original condition. Customs Duties Import duties, taxes and fees are not included in the item price or shipping charges. These charges are the responsibility of the buyer. Please check with your countrys customs to determine what these additional costs are before bidding or purchasing. We will not respond to unreasonable requests for gifts or declared amounts.