Who has to pay duties and taxes?Â
Generally, there are two options to pay the authorities. The first option is for the receiver to pay the authorities directly for any duties and tax, usually due at the time of import. Payment can be deferred or postponed in some countries/territories depending on the import country/territory revenue procedure or declaration type. Duty tax must be paid at the time of import to the authorities except for special procedures authorized by customs.
The second option is for FedEx to pay the duty and tax to the authorities on behalf of the receiver. We then invoice the receiver for this payment including an advancement/disbursement/handling service fee.
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