The recipient is responsible for payer such fees.

If the item is coming from the US to Canada, then there are lots of factors.

In Canada, you can send an item that is $30 and under without getting taxed unless it is alcohol, tobacco, or books!  Techinically, all books should be taxed coming into Canada.  The rate depends on what province you are in - to Ontario its 13%.

However, if you ship by USPS, then generally they do not end up charging the tax (or the $5 fee to collect the tax).  I find using this method, I end up paying on less than 5% of packages I receive.

If you use a courier service, then the taxes will be charged 100% of the time and the courier will also add an obscenely large brokerage charge to bring the package across the border.  Avoid these at all costs IMO.  UPS charges you before you take possession of the package but Fedex often sends you a bill in the mail after you have accepted the package.

In these cases the buyer ends up paying the fees, etc.  However, if a package arrives by say UPS and the sender has put a customs value of $100 (because that's what insurance covered) then the brokerage fee of around $25 + tax applies.  The buyer, may then decide this is crazy and reject the package.  Since it has never been delivered successfully, Paypal will refund the buy back his money leaving the seller to pay shipping to the buyer and then back.

As a buyer, this can occasionally come as a nasty surprise. If the value quoted is over the threshold (about £18 for UK customs I believe) then the package gets opened, VAT gets charged on the whole amount (20%) and a helpful "handling charge" of £8 is added. There's no right of reply - you either pay up or you don't get your stuff.

I've had this happen on a couple of occasions and couldn't see why it was necessary for them to open the package and charge me £8. Why not just charge me the VAT? One time it happened because the person who sent me the package just put the wrong amount in the box. As I said, no right of reply and maddeningly frustrating.

</rant>

vosarnath wrote:As a buyer, this can occasionally come as a nasty surprise. If the value quoted is over the threshold (about £18 for UK customs I believe) then the package gets opened, VAT gets charged on the whole amount (20%) and a helpful "handling charge" of £8 is added. There's no right of reply - you either pay up or you don't get your stuff.

VAT is charged on the *shipping* into the UK as well if the contents of the package are over the threshold. Happy, happy...

For packages /into/ the UK, "Used Books", "Printed Matter", etc., is the way to go - zero rated for any purchase - but per Ian's note, not even "Used Game Books" since that often causes a charge to be raised despite the fact that should only apply to games with dice. Send the dice separately if they are below the threshold value in their own right on a second-hand RPG... Confusing is an understatement since pretty much all countries have different rules, limits, etc.

@DMF: yes, fill in the value but please consider a degree of latitude to any precise wordings requested, like the above!