Purchase from Canada

Canada to US, the VAT is based on the item’s country of origin.
I purchased an Audio Note dac from a Canadian dealer, he calculated the approximate tax for a UK product and shipped it. Fine. Then UPS knocks on my door and wants me to pay the VAT, cash only.
The amount was ok, but I didn’t have any cash.

I assume in a private sale such as yours, the seller will fill out a customs form and declare the value. I know it's important that the amp be described as a used item. I believe new and used sales are treated differently.

I sold a preamp to someone in France last week and UPS did all the customs paperwork. In a private sale, you can use some discretion in the declared value of the gear.

My preamp got to France and the buyer was very pleased at the shipping process. 

BTW - We used a payment system called WISE instead of the PIA PayPal.

Import duties vary by county, type of item, value, and other factors.   Canada is a close trading partner so import/export duties are generally somewhat low.  I've bought and sold several audio items from our Canadian neighbors.  It's been my experience as a buyer, no import duty was imposed.  On the other hand, the Canadian buyer has sometimes paid duties for purchased items.  There are many online services to calculate duties which you can check to be certain, including SimplyDuty.  

Perhaps someone in the Agon framework can chime in? kendrick2,have you 

Thank you all for your helpful responses!