I have to disagree slightly with the prevailing sentiment thus far on this thread. The shipping method used can make a difference to whether or not a buyer is charged taxes and duties upon receipt.
Canada hasn't quite caught up with many industrialized nations like the US when it comes to charging taxes on online sales from non-Canadian venues like eBay, so up here it's up to customs or a designate to assess and charge taxes and duties. It appears to be the same with China.
Carriers such as FedEx and UPS are very by the book and will make sure those charges (as well as various clearance-related fees) are paid by either the importer or exporter before the item is released. If the item goes through the mail, however, it becomes a guessing game as to whether the Canada Border Services Agency will enforce the insanely low C$20 tax/duty free limit on the item and see that the importer gets charged the taxes owing and duty (if applicable). More often or not, CBSA will give the item a pass, particularly if the declared value of the item is low enough to make assessment and collection of taxes/duty cost-ineffective.
When the Global Shipping Program was first introduced, there was a lot of hue and cry on the Canadian eBay discussion boards about the program scamming buyers by charging what the GSP called "import charges" on items where taxes and duties shouldn't have been owing. The buyers making these posts were unaware that the items they'd been buying from the US in the past that had been shipped via USPS/Canada Post were likely subject to tax and duty charges, but they weren't charged.
Having said that, I received my first item forwarded through the new eBay International Shipping program a couple of days ago and somehow it received a free pass through customs as it was identified by one of the logistics companies as "delivered duty paid" even though taxes should have been charged on it. (The tracking number for this item had an "EE" prefix, for what it's worth.)
Having said all that, there should be a note on the listing page that international shipments could be subject to customs charges upon receipt. If the buyer doesn't recognize the carrier listed on the listing page, it's up to them to find out how it works on their end, and listings where eBay International Shipping is used do have a link to the buyer terms and conditions.
