If you are bringing in a tv small enough to fit in the larger 26" suitcase, you will only pay if they catch it.
Does that no go without saying?
You could fit a 32" tv diagonally in a 26" tv if you removed the original packaging. Don't forget your receipt, incase they find it.
So I would have to purchase both a 26 inch TV and a 32 inch TV so I could put the 32 inch TV into the 26 inch TV's box to try and pay a lower duty while hoping that the 32 inch TV, now with very little padding around it, might be damaged?
32" tv as a main tv is too small though, for me anyway.
I brought in a 50" 1080p LED tv in January and west jet charged me nothing. Original box, I paid 11,000 pesos in duty. Had my receipt, knew I would be paying if they caught the tv, hard to hide that big of a box.
Bottom line, got the tv in my house for half price compared to a similar tv in Pricesmart.
Next is a stereo, that will fly by the customs radar though and I will pay nothing.
Scary thing is, what would I do if it got stolen? First person I spoke with, claimed I was covered but the second person stated there was no coverage on tv's. Again, what if it arrived with a smashed screen? The woman I spoked to pretty much said relax, that wont happen, Westjet employees even handle the bags in POP.
Bottom line is that it worked like a charm.
Scares you when you keep hearing how peoples cologne is getting ripped off though.