Buying used audio equipment in peron in Canada

Regardless of paying cash or not, items purchased in Canada beyond the personal exemption ($800 US) are subject to duty, surcharges, and taxes.  If you paid cash and hit craps on your way back, how will you prove you brought it with you to Canada and are just returning to the US with it, and how will you prove its value.  If you bring a family member, the exemption for the family multiplies.  I recommend if you pay cash, you get a receipt not only for customs clearance but also  to protect yourself if there are issues with the equipment.  Border crossing declarations will probably be given greater scrutiny since the onset of the tariff/trade war.  Read the following:  

1. https://www.help.cbp.gov/s/article/Article-1402?language=en_US
2. https://www.cbp.gov/travel/international-visitors/know-before-you-visit/customs-duty-information
3. https://www.cbp.gov/newsroom/announcements/official-cbp-statement-tariff

Here is an anecdotal story I hope you enjoy burned into my grey matter.    It was about 59 years ago on a road trip back from Niagara Falls crossing the Rainbow Bridge into New York with my 3 year old sister in the back seat.  My father bought Canadian quart size alcohol within the exemption, or at least, that’s what he thought.  At that time, spirits were much cheaper in Canada.  But the imperial quart is more volume than the US quart so he was 1.5 bottles over and was told he had to pay the duty on 2 bottles.  He calmly walked to the edge of the bridge with the two bottles in hand, holding them over the rail, and said to the customs agent … I am not paying duty and hell will freeze over before I relinquish the bottles to customs for you to bring home latter. Please let me enter or say arrivederci to the bottles.  The customs  agent shouted …no, it would be a sin … and let us pass with the imperial quarts.  Now, that people are so up tight, with no humor, my father would probably be arrested for that stunt.  It’s a shame.  

Get a second invoice and say you took it up to be repaired and that it was yours all along. (this from a Canadian and former NYC resident) To be fair someone already paid the tax on it when it was bought. The governments want you to pay tax on things that were already taxed and paid for! This is just a slimy governmental practice.

+1 @kerrybh I am one that has a high probability of being caught.  
 

@mesonto Interesting, but only partially correct.  Without the original invoice and proof of payment showing the tariff was paid upon the original entry and proof of only repair and no value added work performed, your playing Monopoly and have a high probability of pulling the Chance Card - Go to Jail, Directly to Jail, Do Not Pass Go, Do not Collect $200.  Follow what Kerry says.  

I am in Canada and have done a lot of transactions. Need a bit more info....

What are you buying? This will tell us size, price, fragility, etc.

Where are you located and where is the item? I am in Toronto and drove to Tennessee for a Pass Labs X350.5 at an amazing price. I also drove to Houston for a pair of speakers at an amazing price as well. For the right deal on the right item $300 for a return flight to pick up a high end CD player is not a difficult decision. It does cost an extra bit for land travel but I get to see my $10k used investment before my hard saved dollars are given. Why not? I get a smoking deal on a CD player $3k under market value that I have been looking for AND take an extra day in the visiting city as a mini vacation :)

As for fees/taxes I have found that the boarder doesn’t want to deal with this in person. The only time they pulled me over was pay tax on the X350.5 and they also bent the rules and took off the couple of hundred dollars off the value for being over the boarder more than 24hrs. When they released me the agent didn’t want to see the item, only the stamped paperwork from the inside agent that I was clear to leave.

If you ship it different story all together. Again need to know what you are shipping. If it is possible ship Canada Post. It is cheapest and least likely to receive any attention for extra taxes. Claim $400, $600, $800 good chance no taxes. Claim $3k good chance there will be taxes owing. Ship UPS, FedEX, DHL, etc expect a nice fat brokerage charge unless the sender pre-pays in advance and I can assure you that you will pay any taxes owing. Ensure they do, it is less than half the price. Way less.

The Houston trip was a pair of speakers 210lbs each. I rented a minivan through a website and the entire trip cost me $1k CAD. Speakers were $2k USD under fair market value. All expenses included plus I got a wonderful mini vacation O my goodness the US has some beautiful scenery and landscapes in areas. If I tried to ship it would have been the same price- $1k freight to Buffalo then I go get them (1.5hr drive one way, not bad). I got to audition the very expensive to replace drivers/repair speakers to ensure they were perfect.