Both FedEx and I have sent repeated emails to the Seller, simply ask for a detailed breakdown of the cost of the merchandise vs. the cost of shipping.
If he shipped by FedEx, why doesn't FedEx have the amount he paid them to carry the parcel?
For that matter, isn't the cost he charged you for shipping on your eBay invoice?
If FedEx is refusing to break down what their customer (your seller) paid for actual transport for privacy reasons, ask the clerk for the dimensions and weight of the parcel.
Then go to the FedEx UK website and figure out the probable cost of shipping from there yourself.
Had it been from US>Canada, no duty. But from UK>Canada, duty.
Duty is based on place of manufacture, not on place of purchase.
If the item were made in Mexico, but purchased in Honduras, it would probably enter duty-free under NAFTA. But not vice versa.
In any case, you would be paying Sales Tax, no matter where it was made or purchased.
The Seller declared a much lower value than the item is worth
You know what it's worth.
It's worth what you paid for it. That is on your eBay invoice.
It the problem that the seller listed this as Free Shipping? That's unusual for international sales.
or request a partial refund from the Seller for these additional expenses.
What additional expenses?
You are responsible for paying Canadian duty and sales taxes on item you import. Not the seller.
The exception (and it is not really an exception) is a purchase shipped through the Global Shipping Program.
With the GSP you pay import fees, before the seller ships, that cover applicable duty, sales tax and a service fee of about $5USD to PitneyBowes who operate the program.
When the seller uses a courier you pay on the doorstep applicable duty, sales tax, and a service fee of $25 or more to the courier.
You can open a Dispute with Paypal at any time, but I can't see on what basis.
The item has not been delivered, but not because of anything the seller has done. You are refusing the parcel by refusing to pay the applicable importation costs.
The item is not Not As Described. You haven't got it, so you can't say it isn't exactly what you ordered.
And dropshipping (taking orders filled by a third party often overseas) is not 'eBay illegal'.
If you refuse the parcel, and it returns to the seller (or his UK supplier), he would probably be allowed to charge restocking before refunding you. And that restocking could easily be the cost of shipping both ways.
This strikes me as a question of Mohammed and the molehill.
