PST/GST on Freight charges within continental USA???

[bozoohno]

I live in Canada.  I had my items shipped from a USA seller to a USA border town for my personal pickup.  The seller showed the freight cost on their billing statement as a line item charge.

Bringing my items into Canada, Customs told me that I had to pay PST/GST on the freight from the sellers USA location to the USA border town, and was charged accordingly.

Has this happened to anyone else and/or, is it correct that I should pay Canadian PST/GST for freight services incurred entirely within the contenental USA?

[heidilynn0_3]

Hi .. As you are aware Customs charges on item's declared value for point to point delivery..

Customs Act)
16. Any of the costs referred to in subparagraph 48(5)(b)(i), if they arise after the place from which the
goods begin their direct and uninterrupted journey to Canada, would not be included in the transaction
value of the goods. Any amounts for Canadian customs brokerage fees which are included in the price paid
or payable may be deducted as associated costs and as such are not included in the transaction value of the
goods (see Memorandum D13-3-3 and Memorandum D13-3-4).

Underlining mine. But , i believe , somewhere buried in the Customs Act is if you physically clear at border , taxes are on the total. (can't locate at the moment)