I'd be very interested in knowing the US customs provision that provides for a duty on sports items and memorabilia. Under the provisions of NAFTA, Canadian and US origin goods are free from duty on import into Canada from the United States, and into the United States from Canada. Can you please provide the specific legislative reference?
State use taxes (sales taxes) are not collected at the border, but a consumer typically has an obligation to report when such goods are brought into a state for own use.
In Canada, the consumption taxes (the goods and services tax of 5% and the provincial sales taxes in some provinces, in BC 7%) are collected on importation into Canada, either physically at the border, or by the importing agent, such as Canada Post or UPS. As all good tax policy people will tell you, the charging of these taxes on importation creates a level economic playing field for Canadian vendors, as they are obliged to collect and remit these taxes when they sell products in Canada.
Max
(in the office at 6:35 am working on customs and tax issues, when I should be enjoying the weekend sunshine)
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