as a fellow Canadian; i have always wondered this as well, if i am driving across the boarder do i have to declare and what are the duties they charge us then. Always curious about how to get higher value books across without having to pay a crazy amount in extra fees, duties, taxes etc.. which one is more cost effective sending to a trusted family member in the states and picking it up from then and crossing the boarder or just have the seller send it directly and guesstimate the duty costs as its never consistent as many other people point out. I sometimes think they spin a wheel to determine the rate to charge or when to charge it lol.