Unsure how it works going into the US, but they check what you've got coming into Canada, and you have to pay the tax. Tax is what it is...I for one am ok with paying it, especially since it shouldn't be a surprise - you want the pin bad enough to import it, you pay the import costs.

Sure, you can get a fake receipt. However, I've brought a number over, and the best advice I can give, is be honest. It's not that difficult to find out what the approximate value of a pin is. Indeed, the only time I've ever had a problem is when I got a great deal on a bit of a beater. It wasn't believed, because there was another one on ebay for more than double the price I got. I got pulled over, my family pulled out of the car, and the pin inspected carefully. Once my condition issues were verified, and I paid the taxes, I was free to go, but it was still a stressful experience, and one my wife was less than thrilled with. Every other time has gone smoothly, because I don't screw around at the border. Say they shave a few hundred off the price - you've saved $26 - big woop. Now, a few thousand is a different matter in savings, but the odds of it being believable are slim.

I just about died when I brought my Grand Lizard over recently, and 3 days before someone listed one on ebay for $5495.