After nearly a decade and more than 5000 posts, eBay retired the UPS complaints thread, in favour of the GPS complaints thread.
Any import valued over $20 is subject to assessment by CBSA* for duty and Sales Tax. The shipper is allowed to charge a service
fee ** for handling this.
Duty isn't usually very much, but depends on the place of manufacture,not where the item was purchased.
Sales Tax is charged even when there is no duty. It can be up to 15% of the declared *** value.
Service fees range from the ~$5 for the GSP to Canada Post's $9.95 to the $25 and up charged by UPS and other couriers.
The duty and sales taxes go to the Canadian government.
*sometimes this is subcontracted to the courier.
** which goes by several different names, including 'customs brokerage fee'.
*** and some sellers foolishly will put the suggested retail as the value instead of the selling price, others will mark the item lower which can lead to very grumpy customs agents deciding on the actual value.
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