My understanding of the cost for Ontario customers is:

a. Land shipment - usually gets stopped by customs. If it gets stopped then you incurr 6% duty on german made parts, 0% for USA made parts, plus GST and PST, which is an additional 15%, plus customs broker clearance costs of about C$35. Duty cost may vary by specific part. This info is from revenue Canada. UPS automatically clear the shipment through customs and collect the $30-35 clearance charge upon delivery.

b. Air shipment - from USA are not usually stopped by customs, and therefore bypass duty, pst and gst.

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1989 420 SEL