I hate UPS.
I purchased a snowboard and bindings from a US seller for $100usd + $40 shipping via UPS.
It cost me $60cdn to get it from UPS. I found out a couple of things:
The value of a Gift only goes to $60. Anything above that amount is taxed. It doesn't matter to UPS if it is listed as a gift or not, they charge brokerage fees based on the insured amount. In this instance I paid taxes on the $40 and UPS brokerage on the full $100 insured value. I could have asked the shipper to list the package as two items (board and bindings) and list them as gifts for $50 each, that would have saved me a few bucks on taxes but I would still have to pay the brokerage on the insured amount.
I don't mind shipping UPS, they have good tracking, but I will no longer consider having something shipped to me via UPS unless the deal is so good that it is still a deal after I factor into account the inflated brokerage charges.