I checked with Point Roberts, Blaine and Pacific Crossing, all of the Canadian custom said I can do verbal declaration. I think it's a good idea because if you fill the TDC, you get taxed for everything.
I rather make a second trip to US as well if I know I am over by a bit. It's is better to buy $200/pp each time than $300/pp.
Still, with the amount of traffic back/to US, I don't think the CBSA has that much man power to tax even 20% of them.
Philip |