Canadian customs exception: shipping?
score:9
Accepted answer
It is the value of the imported good that counts. Shipping and US sales tax, when applicable, do not count. Whenever duty is calculated, it is also on the cost of the item, excluding shipping and taxes.
It does not say it in such direct terms but every information regarding duties paid or exemption uses the term value of goods which excludes shipping and taxes. This coincides with my experience and I have done this many many times.
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Source: stackoverflow.com
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