Is it illegal to send Rolex watches to Canada as it is to US?

[Alcan]

Any brand of watch from any country can be imported into Canada, but there are costs involved. The fees are 5% import duty based on the appraised value of the item (a realistic seller's invoice will do) on any item not originating in Canada, USA, or Mexico (NAFTA), plus applicable HST/GST, plus $5 processing fee.

The 20% Canadian import luxury tax was abolished in April 2007.