we have been seeing the Canadian Border Service trying to charge duty on several ILLs that came from the States. If the item arrives and the CBSA tries to charge duty, you will need to either a). pay the duty or b) refuse the delivery and 'dispute the charges'. If you dispute the duty then after refusing delivery, ask Canada Post to return the item to the CBSA. Canada Post will take your telephone number, provide you with a form and return your parcel to the CBSA. The CBSA will contact you to discuss the assessment. If the CBSA decides no duty or taxes are owed, Canada Post will deliver your parcel; If the CBSA decides duty and taxes are owed, they must be paid when Canada Post delivers your parcel.