I have only purchased one piece of audio gear from a Canadian seller, that being a CJ preamp. The seller sent it marked as "gift" and no duties were charged. After reading some of the forums I assume this wasn't legal but also assume that it must happen all of the time. I was sort of miffed when he offhandedly remarked "I hope you don't have to pay any duties on this". I think he damn well should have brought it to my attention before we hashed out the shipping details.