Has anyone actually had to pay duty on items? A few years ago, my then girlfriend and I brought back around 50 750ml bottles of wine from Canada crossing the border at Niagara Falls. The officer looked, asked a bunch of repeating questions along the lines of "How many bottles did you say?", thought for a few minutes, and in a stern voice said something like "I should make you pay duty on those bottles, but this time I'll let you go through without any problems." I think actual duty on that would've been around $10 or so, so I guess it wasn't worth his time.