Here's how the scam known as "customs brokerage" works, I bought some
tapes from Prducers Tape Services (which I now won't ever do again)
and here what UPS charged me at the time of delivery:

DUTY                 2.01
CUSTOMS GST         12.96
PST MANITOBA        12.96

So far what could be expected but...

"ENTRY PREP FEE"    20.75 (Just how much preparation does it take?)
"DISBURSEMENT FEE"   4.50 ($4.50 for handing money over to customs?)
"CA COD SURCHARGE"   4.00 (They are charging me a fee to collect all
                          the other fee's from me?) ARGGG!!!!

The post office charges $5 for all of this and to add insult to 
injury...

BROKERAGE GST        1.77
COD GST               .28

I have to pay tax on their fee for collecting other taxes! ARGGGGG!
This GST is partly the government's fault but it would be far less if
the fees on which it was levied were more reasonable to begin with. -_-
In case your curious this was on a shipment valued at $132.50 U.S.
which they converted as $183.14.

To make this worse they came by on Wednesday when I wasn't home left a 
note saying they would attempt delivery on Thursday so I called them
to find out what time range on Thursday they would come and I was told
"anywhere from 8 A.M. to 8 P.M."!

Several years ago I recieved a package through them (on which I was 
similrily gouged) and I got a phone call before delivery asking for
my credit card number (which could be a front for a scam, I don't know
if this is really a call from UPS) and I was told if the driver had to
collect cash they would charge me a COD fee.  I asked if I could pick 
up the package and was told that they didn't offer pick-up service so 
back to the present now...

Knowing that I couldn't pick stuff up from them I waited 12 hours for 
them to come on Thursday and no-one showed up!  I called their 1-800
number and was told the Winnipeg center was closed for the day at 
5 P.M.!  I said I wasn't going to wait all day again for someone who
may or may not show up so I wanted to pick it up and I was told I could
do that, they do that all the time.  ARRRRGGG!!!!!!  (BTW, you still 
have to pay the Cash on "Delivery" charge if you pick it up.) ARRRGGG!

So on Friday I went way across town spending bus fare both ways since
I'm not going to haul a big box with 50 video cassettes on my bike and
payed UPS the ransom.  Needless to say I am never ordering from someone
who won't use the post office again and I will never ever ship by UPS.