Yes. Some retailers will play those games...until the broker opens the box one day and ships it right back to them for having the paperwork filled out correctly.

For small value things, UPS is usually okay (My customer service bias is based on the depot here...your mileage may differ). Their fees are (I think) based on the value of the item they're processing so stuff under $50 isn't bad...and if it's much cheaper than that it might be tax exempt. Some types of items are exempt too like certain electronics goods.

It's really a catch 22. I once bought a broken notebook computer on eBay for $5. Canada Customs decided in their infinite wisdom that $5 for a computer was impossible and charged me tax and duty on $1500, making my $5 notebook cost more like $140. Because UPS had processed it and paid the government on my behalf via their brokers, they demanded the money and I refused to pay. I had to jump through many flaming hoops to get a refund from the government. Fortunately my cheque arrived the same day the notice from the collection agency did.