For all carriers and all merchandise, you must provide an itemized list of items on the Customs form and indicate the country of origin, if known. This is nothing new.
If you are selling the items -- that is, they are not gifts to a friend or relative -- you are also required to enclose an itemized invoice/receipt with the Customs form. This is also nothing new.
I would never, ever, send merchandise to Canada via UPS Ground! The brokerage fee is very hefty, in addition to the usual GST/HST (taxes) and duty, if applicable. USPS Priority Mail (which includes some indemnity based on weight) is the carrier of choice. The processing fee is only $5, not the $40 or so that UPS charges.
Fabrics, including clothing, are dutiable based on the country of origin -- where the goods were manaufactured or assembled, not the country from which you are sending the package. Items made in North America generally are not asssessed duty; all other items are. Used or unused, makes no difference.
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Must use Buy It Now and PayPal.
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My Glass Duchess
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