In Canada you pay customs tax when you get them. Not sure how they'll calculate it in this case, versus a SP10, I guess by value

In US you pay customs tax if they feel like it (if it exceeds a certain amount .. your carrier knows better).
VAT is Value Added Tax and you pay it in US when you go to any store and buy hardware, how much, depends on the state you're in.We do not pay VAT in the US. Most Americans don't even know what that is. We pay state sales tax which varies by state (and municipality/city). In fact, 5 states don't even have a sales tax. We don't even pay any sales tax on items ordered on the internet unless the vendor has a physical presence in your state.