diff --git a/src/years/2026-2027/guidelines.md b/src/years/2026-2027/guidelines.md
index 5fc7c72..b39b622 100644
--- a/src/years/2026-2027/guidelines.md
+++ b/src/years/2026-2027/guidelines.md
@@ -50,6 +50,10 @@ Physical zines arrive at recipients. Digital zines shared.
 
 Anywhere that can ship to/from the US.
 
+### Tariffs and duties
+
+Per [US Customs and Border Protection](https://www.cbp.gov/travel/us-citizens/know-before-you-go/gifts), "gifts worth up to $100 may be sent, free of duty and tax, to friends and relatives in the United States." In artist's customs declarations, please value zines at the equivalent of USD1/zine or thereabouts and mark the package as a gift.
+
 ## Why
 
 To bring folks together and share art.