There are several things that do not smell right about the eBay listing
http://cgi.ebay.com/ws/eBayISAPI.dll?ViewItem&category=1 5199&item=3754552315&rd=1&ssPageName=WDVW [A-827 somewhere in Canada].
6760 hours, without a head lap? Yet there is 85% headlife remaining? How does this guy have any idea of what headlife remains without a "head report", which can only be done by one of the "head lapping" services. 6k+ hours means that if a lapping hasn't been done, it damn well should be... and if it has been done then this guy's ad is full of shit. Doesn't add up... never been lapped but he's quoting 'remaining headlife'. My bullshit detector is going off full blast!!
When M-A was in the used equipment business, we would
NEVER go within a 100 miles of any tape machine without a head report from JRF Magnetic Sciences. We would not accept AMP Services nor Sprague Magnetics head reports, only a report from JRF [found one less than reliable report from both Sprague and AMP... end of trust in their abilities].
There are several things you can tell from a head report. You can tell a lot about the machine's overall maintenance. Like if the wear pattern on the head isn't consistent, then it was likely the machine didn't have proper maintenance as uneven wear is a direct result of improper transport alignment. John [R. French of "JRF"] is pretty good at telling you what you're about to get into... so you'll be way ahead of the curve if you consult John.
Getting the machine out of Canada is a snap. North American Van Lines has a service called "Hi Value / Blanket Wrap". They show up with a truck on the specified date, wrap the machine in a blanket, load it on the truck, in a week to 10 days it's on the left coast and you're a few hundred dollars less liquid. They will handle customs clearance and brokerage for you, typically charging a $40-45 clearance fee above the actual duty/taxes etc.
If you're bringing in a machine you want to do it under the "Schedule B Harmonization Code: 8543.69.9660 Amplifiers" which will run the duty rate at 2.6% of the amount on the transit invoice(s) that travel with the machine. I've driven them across the border on the "Used Diode" Schedule B Harmonization Code [0.00%!!], but you really don't want to fuck around if you're using a common carrier.
It is common for guys to get goofy with the transit invoice to lower duty and taxes. Don't. You can only insure the unit for the amount on the transit invoice, and believe you me my brother, you want to insure the shit out of this thing. Add in a little "pain and suffering" money to the amount so if the thing does get "trashed in transit" you come out ahead.
FWIW, I never had a problem with N. American Van Lines... but there is a first for everything.
Last, in the current market/climate... $12k seems a bit steep for an 827 with no head report on a 'sight unseen' machine. I have no idea where this thing is, and I have no idea of the owner's temperament... but I wouldn't buy the thing without looking at it, or having a tech [my tech, one who will be very accountable to me should there be a problem kind of a tech] look at the machine.
BTW, I have never believed a Studer hour clock. I know a 10 year old 827 that to this day only has 745 hours on it... I know a Studer A-800 mkIII that has had 6,200 and change hours on it for the last several years. Both of these machines have been impeccably maintained, are in absolute "finest kind" condition, but their hour clocks have malfunctioned. The
ONLY way to evaluate a machine is from a head report... it's sort of like analog archeology.
Best of luck with it.