crossing the border with used goods

[fkshiu]

Correct. Payable duties and taxes are based on the VALUE of the item upon importation so tell them what you paid for it and the very most you'll pay on it is PST and GST. It doesn't hurt to have the seller write up a little receipt or have a copy of the sale ad with you.

Make it part of a road trip to get into the exemption zones and you won't have to pay anything at all.

The advice about leaving it dirty and smelly and coralline encrusted is good - less shiny = less value.

[Norstar]

Be honest and declare. If it was manufactured in North America - all the better. Most of the the time, if it's under $100, it's not worth their time