I do not believe there will be any import duties on the bike, he'll just have to pay the appropriate taxes (GST and PST) at the border and he should be good to go. Again I'm not sure about if he needs to supply US customs with the VIN 72 hours prior to bringing it into the country, that is a requirement of the RIV program but for these bikes it kind of falls into a gray area. I am looking at doing the same thing with a CRF250R at the moment but haven't ironed out all the details yet.