@green-night wrote:
they can and do request the invoice establishing the selling price ergo the value of the item.
What if I had a relative visiting me in the US and they left their shirt here and I was mailing it back to them in Canada. What would the value be?
What if the moon was made of green cheese?! If the item was declared to be merchandise it is not an item being returned to a family member. I'm do not believe that the Canadian Customs inspectors are apt fall for a story of a relative forgetting to pack a shirt for their return and you mailing it to him.
Frankly, it sounds like you are trying to work out ways for your Canadian buyers to evade paying the legitimate duty on merchandise that they import.
In the case of your cousin's shirt, I would probably not mark it as merchandise on the customs declaration.
"It is an intelligent man that is aware of his own ignorance."
