I recently sent some used VW engine accessories to a friend in Quebec. It was a huge PITA to find the right forms, fill out the right forms, pay outrageous freight and customs fee (tax). It is BS as far as I'm concerned. If I were a vendor in the US, I would refuse to send to Canada unless the customer wanted to pay all the fees and for my time to mess with this corrupted system. At that point it would be cheaper for the Canadians to buy elsewhere. It is much easier and cheaper to send to the US from Canada. Not sure which government is causing the problem.