basically when it comes across the border if there is duty or GST to be paid (which there always is GST) UPS pays those fees for you then charges you a surcharge for doing it. Canada Post does it too but it's usually about 2 dollars.
I bought some christmas ornaments online, when it came through i got charged 5 dollars in GST and then 2 bucks for their troubles. That seemed reasonable.
a few years ago I bought a playboy hat shipped through fedex, it ended up costing me over 20 dollars in fees for a 25 dollar hat.
If you are using ebay for US goods, make sure they send through the US postal service that way you shouldn't get hammered on brokerage fees....or just buy from a canadian seller.
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