Years ago, my friend Barry Luft bought a banjo in the U.S., put it in an old case and smuggled it into Canada without declaring it or paying duty.

A year later, the police came to his house and confiscated it. He later was able to buy it back at auction, but it cost him about the same amount that he'd paid for it originally. The R.C.M.P. had heard from Canada Customs, who had been in communication with the U.S. authorities, who had been comparing sales receipts with customs declarations, and found that that purchase didn't match up.

I can't imagine that the laws are much different now. I'd be careful...