Customs and documentation
Customs is a government agency responsible for regulating shipments entering a country. All shipments being sent to and from a country must clear customs first.
Who pays for customs?
Generally, buyers pay additional costs such as duties, taxes, and customs clearance fees. To avoid problems, make sure that your listing clearly states this. You can cut and paste this directly into your listing:
International Buyers – Please Note:
Import duties, taxes, and charges are not included in the item price or shipping cost. These charges are the buyer's responsibility.
Please check with your country's customs office to determine what these additional costs will be prior to bidding or buying.
Note: It's illegal to falsify customs declarations or mark an item as a "gift" in order to avoid customs fees. If a buyer asks you to commit customs fraud, report it to us.
Where do I find customs forms?
As an eBay seller, you'll need to fill out the appropriate customs form as provided by your local carrier. In most cases, this means that you'll only have to fill out one form that contains the following information-sender's name and address, recipient's name and address, and the package's contents, value, and weight.
You can find these forms online as well as other relevant customs information on the Canada Post website