Yes, there would be. Canada Customs, in its great generosity, charges both GST and PST on almost every piece of used photographic equipment it catches coming into Canada, plus a duty fee. UPS no doubt has its own duty or "handling" fee that you'll have to pay. So much for 'free' trade.
I recently lent a 50/1.2 to a list member in the US, who kindly returned it with a 50/1.7. I believe the package was marked as a gift, as well. Canada Customs decided that there was over a hundred dollars owing in taxes and duties before they would allow me to pick up my own lens. I had to mail them a letter, complete with evidence that I had purchased the 50/1.2 and had already paid tax on it, and that I was given the 50/1.7 as a gift, before they would release the lenses. They eventually allowed me to collect my own equipment for no charge, but not until well over a month had passed and Christmas had come and gone, leaving me without the lens. It's a telling fact that the Canada Customs and Revenue agency (yes, our broder is guarded by our tax collectors) is changing its name to the Canada Revenue Agency. Customs is not concerned with patrolling our borders, or keeping our country safe, or even with facilitating travel and understanding between our countries, but with squeezing every bit of revenue it can out of the border for our coffers. It's all revenue to them. Not that I'm bitter.... chris On Sun, 29 Feb 2004, David Madsen wrote: > Can anyone tell me if there would be any duties or customs charges if I > shipped a used item from the US to Canada using UPS? > > David Madsen > mailto:[EMAIL PROTECTED] > http://www.davidmadsen.com