Hi Carmski.
It dosen't matter what it is actually worth,it is what the sender states it is worth..
A CD may have any content..
A CD of an engineering program would have a commercial value of ,say $1000.00 ..
If you stated that on your declaration you may have to pay duties and taxes on that value..
A CD full of pictures of your friends or kids that you send to family ,for instance,in the value column of the declaration you should put "NCV" which stands for No Commercial Value..
Then your CD will come to you duty and tax free..This would apply to many things ..as long as they have no commercial value ,that should be stated and the $$$$ amount should say "$0"...
Printed Matter such as photo copies should also be declared as such...and the same NCV added....