I would not accept the return. Let it go back to the customer and allow them to sort it out. You did them a favour by allowing them to ship it back for refund. Sometimes it just doesn't pay.
UPS assesses the brokerage charge on a sliding scale depending on the value of the importation. They are not a bonded carrier and must clear everything through customs at the border crossings. It has long been a bone of contention but they have been doing it for years and will continue to do so. CanadaPost, on the other hand, charges a flat rate of $5 CAD. They are a bonded carrier and thats why you pay the taxes when the item is delivered to you.
If you do plan to use UPS as a carrier, but don't want them to do the customs clearing, it would be best to designate a customs clearing broker at the border crossing provided you have one and you know where the goods will cross. It still would not be a lot cheaper. UPS is competitive with most brokers.
Bill
