Originally posted by Not a Number I maybe wrong but NAFTA should only apply to good produced in North America.
The pertinent regulations for importing from Canada are those involving "most favored nations". NAFTA is not involved.
Photographic cameras, lenses, and accessories come in duty-free from Canada and many other countries. To the best of knowledge, the ability of local jurisdictions in the U.S. to collect sales taxes is limited for goods purchased outside the country, so that should not be a problem.
Exporting to Canada is similar in regards to duty, but since there is a national VAT, I think it is safe to assume that will be assessed to the recipient at some point. If so, it will not be the responsibility of the seller to collect the tax.
I have found that it is best to use the Canada and U.S. postal systems. UPS and other package delivery services will impose a customs brokerage fee ($$) that is usually completely unnecessary. My understanding is that they do this as a form of insurance regarding their service level. A customs broker is bonded to pay any duty with the result that the goods are not held at the border or post office or a customs warehouse and the carrier is able to deliver 2nd day or whatever.
Steve
(...bought from Canada and sold to Canadians...used to do work related to import/export and customs laws...)