2nd'd on the unpredictability part. I've had things shipped via USPS with a value of $200, and ended up paying nothing. Other things I paid the GST, value was around $70. Sometimes I had to pay a handling fee. I don't know exactly why. But if you do have it shipped as a gift, that is your best chance to avoid unnecessary charges. Just make sure you have them put down a reasonable amount, saying a $500 computer is worth $10 may raise some flags.
And never ever use UPS ground, or Fedex, or DHL.
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