Who is responsible for the payment of import duty and VAT?

The recipient of the goods is responsible for the payment of duties and taxes, unless the invoice specifies that a third party should be billed.

The shipping provider will normally pay the duty and VAT taxes to Customs on behalf of the recipient, and will often charge an advancement fee for providing this service.

In most cases the courier will not release the shipment to the recipient until their charges and any taxes due have been collected.