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I bought my winter tires and wheels as a set from Tirerack 2 winters ago and picked them up at Point Roberts.  The saving back then was pretty substantial.  With the high Canadian dollars now, I think you can save even more.  I wouldn't lie to the customs to be honest and just let them charge me with tax and duty.  Most of the time you still end up saving more even after paying tax compared to shopping locally.

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