Customs is strange this way - sometimes I don't 
know what they're thinking.  I've had stuff come 
VIA EMS and not been charged a thing, but I've 
had other times where they charge me anywhere 
from $7 to $15 for it (generally - if they do 
charge you, it won't be less than GST - 7%).  
I've had cel shops that I order from all the time 
where I'll never have to pay anything for them 
(varrying in prices, always labeled accordingly), 
then randomly customs'll randomly pick the 
cheapie and make me pay for it *scratches head*

If for whatever reason they deem it as an item 
they need to inspect or open, they'll charge you 
for that.

I had a $100 cel come from overseas and I was 
charged nothing, but I had a $40 cel come from 
the US and I was charged $33CDN for it (O_X I 
still don't understand THAT one - the poor UPS 
dude got an earfull from me too).  Most of the 
time I'm lucky and don't pay for it though... 

I think I gave up long ago trying to figure out 
what customs was thinking.  Best advise for the 
buyer of the cel - keep some cash on hand for 
when the cel shows up, and hope you don't have to 
pay for it ^_^;

~Yuuki