Is the shipping cost taken into account when calculating the items duty and taxes?

[karmakaruna]

Sorry if this is a simple question, but i'm wondering if the shipping cost is taken into account when calculating the duty and taxes on an item.

I know that if an item is under $20, the item is tax and duty exempt. My question is if say, an item was $19.99 (under $20) and the shipping was $10, would i then have to pay duty on that item? 

[heidilynn0_3 · Accepted solution]

Hi.. Unless in error , seller value items as sale price excluding shipping. The $20. exempt is canadian currency.

[femmefan1946 · Accepted solution]

If the seller does include the shipping in the value, you can ask CBSA to refund the overcharge by showing them the original invoice. This can be printed off from Paypal or from eBay. (Both for preference, we bureaucrats love paperwork:^O )

There is a phone number for Customer Service on the back of the invoice for the CP payment.