The biggest tip is never to have anything sent UPS. The carrier that
www.compgeeks.com uses always values the goods right and only charges $3 CAN customs clearance. The carrier that
www.outpost.com uses is also very good. They are not one of the big ones though, smaller independants.
Buying stuff off eBay is a hassle though. No matter how nicely you ask the seller not to ship UPS, and not to mark up the value on the customs form to the value of insurance, 6 out of 10 times they will ship UPS instead of USPS air or whatever you thought you agreed on, "because it was the same price" or "because the difference was only 50c"
they seem incapable of understanding that between UPS and USPS the difference is like $50 out of your pocket at the door and it is not funny when it was only a $20 item. I'm reduced to saying that I'll refuse delivery of UPS and bounce the credit card charge.
I keep asking "mark what I paid for it on the form" and "put this printout of the auction in the top of the box" then theoretically if customs open it they shouldn't revalue it. Some sellers will take this to mean you want to try and avoid tax, so will put "parts" $5 on the customs form. Canadian customs reopens it, sees the Pentium classic motherboard in there, picks a price from like compusa for a top spec board, charges tax on that.......
It really ticks me when there's like $200 free insurance on the shipping method, and people put like $199.99 on the damn customs form when it was a $20 sale.
Anyway, if your friend has all the receipts etc, and the overcharge was the fault of customs and not courier clearance fees, then you can reclaim it.
I think here in Ontario I only pay one of the taxes, so arriving USPS on that $200CAD case I'd only pay something like 7-8% so $16 tops.
How to avoid taxes in Canada is to order out of province within Canada, I've ordered from BC and Manitoba, the tax break is sometimes more than the shipping. So you're saving money even compared to having a super cheap retailer right next door that you can pickup from.
Road Warrior