But remember, even if it is labeled as a gift the value has to be listed as less than $200 on the customs form otherwise it will still be slapped with a US tariff.

If you are in Canada, I know quite a few Canadians who have set up PO Boxes in the US, have goods delivered here to take advantage of the lower US customs duties and then just driven over and picked it up.

Also, many sellers in Scotland already know the tricks. Last time I ordered a kilt, plaid & flashes from Scotland it arrived with $0 duties because they'd made sure to place the value under the customs minimum.