I imported jacket, pants, helmet and 3 pairs of gloves in the last 3-4 months. Where the goods were subject to GST/duty an additional fee WAS charged every time and was, as stated above, about $46 and some odd cents.
I actually discussed this at length with several customs staff over a period of a few days when they were trying to charge me duty and gst on the pants (I felt they should be classed as safety eqpt, not clothing, which is exempt from duty - they agreed eventually) - anyhoo, the calculation was: If the TOTAL of duty and GST exceeds $60 then you are charged the duty and GST AS WELL AS the import fee of $46.xx - so you really cant get away with total fees of less than $106ish (if they're applied at all).
Bear in mind the $60 is a guideline - they don't always charge it. I somehow got away with the jacket which came in at a scratch over $400. In a lot of cases it will come down to how the goods have been described on the shipping docs.
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