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All depends on the person working at the border when you're crossing. I've been charged with $200 worth of items before, and I have also crossed the border with $550 worth of stuff without being taxed. That being said, it's always safer to assume that you will have to pay tax with anything over $200. The receiver doesn't charge you anything except for the storage fee, which depending on the item/receiving company you use, is usually under $5 (also depending on weight/size). You do not have to pay the receiving company tax for the value of your item.
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