One of the keys to duty is the shipping method. Steve uses Canada Post/US Postal Service. On the declaration he declares the exact content of the package and the codes used by customs for reference. If the value of the item is under CAD200, the code is accurate and the descripton tight and logical it is rare for duty to be charged by either country. The same is true if something is shipped Royal Mail/Canada Post. On the other hand, if the item is shipped using FedEx or UPS those companies want to make brokerage fees as well as shipping charges and always pass the item through customs; customs (both US and Canadian) work with them and charge duty. There are several of our XMarks advertisers who insist on using FedEx and UPS; I don't buy anything from them anymore.

I don't think we have a thread on how not to be a duty magnet, but it may be worthwhile somebody with inside knowledge starting it up and then asking for it to be a sticky.