I bought a NAD amp last year from someone in the US. Customs calculated GST on the Canadian dollar equivalent of the US selling price. There was no additional duty. This seemed interesting to me as I was under the impression that NAD was (is?) a British outfit. At any rate, being new to the whole "buying audio gear second hand via internet" game, I was totally unprepared for the whopping "brokerage fees" that UPS charged. From then on, I always requested USPS as the mode of delivery; if the seller balks at this, I walk (virtually speaking, of course).