Well, it took a while but I finally got this from the FFL at the U.S. end of this new international auction site.
Hi George,
Please excuse the delay in responding, I have been out of town. The procedure for importing from Canada is fairly simple. If you purchase a firearm in Canada I will need the full description, including Make, Model, Caliber, Barrel Length, Overall Length, Serial Number and the Cost (what you paid). I will then submit the importation request to ATF. If the Seller in Canada is not willing to store the gun pending the importation request, I have a partner in Canada who is a licensed Canadian firearms dealer who will store the gun pending importation. When the request is approved by ATF (usually NLT 6 weeks), I have the gun shipped to me. I then transfer the gun to you either through your FFL dealer, or directly to you if you have an FFL. Antiques and blackpowder guns do not need ATF approval, and can be shipped directly to you after importation. My fee is $45.00, plus any Customs duty (none due on U.S. produced firearms, only foreign), plus Federal Excise Tax of 11% on long guns and 10% on handguns. That's the procedure. If I can help you, let me know.
Thanks,
Terry Frey
Looks like if you use their service you'll end up paying about the same to buy a 99 in Canada as you would in the U.S. by the time you get done paying the fees and taxes. I think most of us forget about the higher initial cost of firearms down here due to the 10/11% excise tax being added on to the first sale. Don't know for sure how the 13% (?) VAT works up there on firearms imported from the U.S.