Not duty/VAT, at least not mostly.
Most of what you're looking at is probably 'brokerage fees'.
There have been class action suits against UPS over that, they'll say 'yep, we can ship that to Toronto for $20', and then when it gets there they want $50 in 'brokerage fees', even if there was no duty.

Never. ever, ship or allow anything to be shipped UPS internationally.
You'd be better off going to Chicago and dealing with Dick Dailey's mafia buddies. When I sold stuff on eBay, I always mailed to the international buyers. No government post office ever charged more than the import duty.

http://www.thegatesofdawn.ca/wordpress/posts/2006/12/10/ups-brokerage-fee-class-action/

Mitch.

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