If there is less than $60 worth of GST and duty to pay the fee is waived. So for items with no duty, it's up to $400 (value of item + shipping) before you have to pay fees. The fee is GST on the item and shipping plus a $46.89 Import entry transaction fee.
For gifts you pay fees on the value of the item over that's $110. e.g. For a $600 scope you'd pay only pay GST on $490, so falsely declaring an item as a gift is only going to save you $16.50.
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