I have to say we will absolutely never work with DHL again because they never responded to anything or gave any explanation. Clicking on the links to the website was circular and frankly not worth our time. They totally ignored the customer's query. They just gave her an outrageous total equal to almost half of the product value (just under $100 USD) with no calculation. If there had been a calculation or estimate provided at the time of providing the shipping label, we would have understood the situation and made an informed decision. DHL picked up the package and within a few hours, the customer was notified of the duties due. This was before the package had apparently even left the origination city. Lack of transparency is the issue here.
It can be tough to calculate ahead of time, although many governments do share online calculators that can be used to get best estimates—the Canadian government offers one here, for example. Generally though import taxes and duties would be shouldered by the customer, and there are some apps such as this one available on the App Store that would provide customers with more clarity on what they'd be expected to pay when they're placing their order.
Victor | Shopify Social Care
Unfortunately, the customs duty limit for Canada is much lower. The CAD 200 limit that you mentioned only applies to returning Canadian residents. For mail imports, the duty limit is much lower at CAD 20. Please see https://www.cbsa-asfc.gc.ca/import/postal-postale/menu-eng.html
Also, the CAD / USD rate has been over 1.3 since March, so a USD 95 value would be worth at least CAD 123.
Another thing you should be aware: DHL (and any other carriers) would levy a handling fee for processing customs duty. Usually in the order of $10. So the total bill would likely reflect that as well.