In a similar vein, not long ago, I received a piece of furniture I ordered
from Italy.  I owed something like $30 in US Customs, but it arrived broken. 
The insurance claim, processed by the vendor paid for the replacement which
was then shipped.  The invoice on the second one was marked "replacement for
damaged product," and valued at $10, so it passed right through without any
duty or tax.  That's how Elecraft should describe and value the radio on
return.

On a side note, DHL USA is a horrible shipping company to deal with.  If you
have a choice when ordering something from overseas, avoid them.

Barry W2UP



Michael Walker wrote
> What has worked for me is make sure that Elecraft tags it as:
> 
> "Amateur Radio being returned from Warranty Repairs".
> 
> The tricky part is if they insure it for full value.  CRA sometimes sees
> that as a value and will charge you HST on it.  Also, make sure you use
> USPS to reduce brokerage fees.
> 
> Mike va3mw





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