Who collects import duties? The destination country’s customs authority imposes them, but another party usually collects the money. That party can be a carrier, a postal operator, a customs broker, a marketplace, or the seller, depending on the shipping terms and the local rules.
The answer shapes conversion, support volume, cash flow, and customs compliance. It also matters most at peak, because one surprise bill repeats across thousands of orders. This guide shows who collects under each model, what else appears at the border, and what to check before Black Friday volume arrives.
Who collects import duties, by shipping model
Start with the model, because it decides who collects and when the buyer finds out.
| Model | Who collects | When the buyer learns the cost | Extra fees |
|---|---|---|---|
| DAP, also called DDU | The carrier advances the duty, then collects from the recipient | At delivery, or by a payment request | Carriers may add disbursement or brokerage fees |
| DDP | The seller collects at checkout and pays through the carrier or broker | At checkout, inside the total | The seller funds clearance charges |
| Marketplace program | The marketplace, often at checkout | At checkout | A handling fee, in some programs |
| Postal shipment | The postal operator, through the local customs process | Often at delivery | Varies by destination |
Who collects import duties in practice?
Customs authorities are legally responsible for assessing and collecting duties. In the United States, that role sits with U.S. Customs and Border Protection. However, customs rarely collects from an ecommerce shopper directly. Instead, it works through the party that files the entry or moves the shipment.
For parcels, that party is often an express carrier or a postal operator. For larger freight, it is usually a customs broker acting for the importer of record.
Who collects when the shipment moves duty unpaid?
Under DAP, the seller sends the order but does not prepay import charges. The carrier may advance the duty to customs to get the parcel released. Then it collects reimbursement from the recipient, through an online payment request, at the door, or by invoice afterward. Carriers may also add disbursement, advancement, or brokerage fees.
This model lowers the seller’s upfront work. However, it adds commercial risk. A shopper who believed the checkout total was final may refuse to pay. As a result, the parcel is delayed, returned, or abandoned, and the brand pays the transport costs.
Who collects when the seller pays duties?
Under DDP, the seller collects an estimated landed cost at checkout. Then it pays duty, import taxes, and clearance charges through its carrier, broker, or fiscal representative. The carrier may still submit the payment to customs. However, the seller has already funded it and built it into the order total, so the customer gets no surprise request at the border.
DDP gives price certainty, which can lift conversion and cut failed deliveries. In return, it demands accurate classification, valuation, tax logic, and reconciliation. Therefore, a poorly configured DDP program turns absorbed duty into margin leakage.
What roles do customs, carriers, brokers, and the importer of record play?
People use these terms as if they were the same. In fact, each one carries a different responsibility.
| Party | What it does | What to remember |
|---|---|---|
| Customs | Sets the rules, assesses admissibility, and receives the duty | It can hold, examine, revalue, or reject an entry |
| Carrier | Moves the parcel and sends shipment data to customs | It may advance payment for the importer |
| Customs broker | Prepares and files entries, and calculates amounts due | Using one does not automatically shift liability |
| Importer of record | Answers for the declaration, compliance, and payment | It can be the consumer, a local entity, a marketplace, or a third party |
Liability generally stays with the importer of record and the terms of the sale. Therefore, choose that party deliberately, based on the destination, the product, the order value, and your business model.
What charges can appear at the border?
Duty is rarely the only charge. Therefore, do not treat it as a single line in your landed cost.
| Charge | How it is usually set |
|---|---|
| Customs duty | By classification, origin, customs value, and the destination tariff rate |
| Import VAT or GST | Often on a broader base that adds shipping, insurance, and duty |
| Sales tax | By the destination’s local rules |
| Excise tax | On goods such as alcohol and tobacco |
| Processing and brokerage fees | By the carrier, broker, or postal operator |
| Carrier disbursement fee | When the carrier advances duty for the recipient |
This matters for checkout copy. Saying “duties included” while import VAT or brokerage charges stay unpaid recreates the surprise you wanted to remove. Therefore, make the message match the real fiscal path of each destination.
What determines who pays and who collects?
The shipping label alone does not answer it. Instead, check four variables.
| Variable | Question to ask |
|---|---|
| Incoterm or delivery promise | Is it DDP or DAP, and does the checkout match? |
| Importer of record | Can a nonresident seller import, or is a local registration or fiscal representative required? |
| Product and order value | Does a low value threshold apply, and does the product face extra rules? |
| Carrier billing process | Does the carrier bill your account, or the consignee if entry data is incomplete? |
Test carrier behavior by market. Do not assume that a domestic workflow carries over.
Does the answer change by country?
Yes, and recent changes make it worth a second look.
| Destination | What to know | Effect on who collects |
|---|---|---|
| United States | The de minimis exemption ended on August 29, 2025 | Every shipment is dutiable, so collection is built into the plan |
| European Union | The €150 duty exemption ended on July 1, 2026, with a temporary €3 duty per item type under €150, and IOSS handles VAT at checkout | Price the fixed duty in, and collect VAT at checkout |
| United Kingdom | Overseas sellers charge UK VAT at the point of sale up to £135 | Register for UK VAT, and confirm the process above that value |
| Brazil | Formal imports cannot use DDP, and Remessa Conforme collects tax at purchase on certified sites | Use DAP for formal imports, and check the program for parcels |
Why does this matter more on Black Friday?
Peak multiplies every weak point. Shopify merchants passed 20 million cross border orders during the 2025 Black Friday Cyber Monday weekend. Meanwhile, 48% of shoppers abandon a cart when an unexpected cost appears, according to Baymard Institute. Support volume can also reach three to five times normal levels.
| Peak risk | Why it grows | What to check |
|---|---|---|
| Surprise bills repeat at scale | Volume turns one error into thousands | Landed cost at checkout |
| Refusals cost twice | The seller pays outbound, return, and any duty the carrier advanced | The duty model by market |
| Tickets spike | Shoppers ask why they owe more | The checkout message and templates |
| New rules apply | This is the first Black Friday with the EU €3 duty | Duty calculation for EU orders |
As we explain in our breakdown of why Black Friday is your operation’s biggest stress test, every pressure point arrives at once.
What do brands choose in practice?
Most choose to pay upfront. In ShipSmart’s Black Friday 2025 report, 10 Brazilian brands shipping abroad sent 95.5% of their orders DDP and 4.5% DAP. The average tax per order to the United States was US$ 18.75, in the first Black Friday with every US shipment dutiable.
However, treat these numbers as a reference. The base is 10 brands, mostly fashion, shipping from Brazil, so they do not describe the whole market.
How do you reduce duty related friction before peak?
Decide the duty model before the customer pays. Then check each item below.
| Check | Why it matters |
|---|---|
| Landed cost at checkout | It makes the total credible before payment |
| HS codes, origin, and declared value | Generic descriptions invite holds and reassessments |
| The “duties included” message | It must match what the shopper will actually owe |
| Predicted vs actual invoices | Variances reveal wrong codes, stale rules, or fee changes |
| Carrier setup by market | Billing and authorization rules differ by carrier |
| Importer of record | It must hold the registrations the product needs |
Underdeclaring value may look like a saving. However, it creates legal, financial, and reputational exposure. Our guide to international delivery time at peak shows why the delivery promise needs the same discipline.
Should you use DAP or DDP?
For a low volume market test, DAP can be a fair way to begin. However, the checkout must say clearly that import charges are due on delivery. Then measure refusal rates, support contacts, return costs, and repeat purchase.
For priority markets and proven demand, prepaid landed cost is usually the more controlled model. It gives the brand ownership of the customer experience and makes customs charges part of unit economics. In return, it asks for accurate data, a compliant import structure, enough carrier funding, and careful reconciliation.
The party collecting money at the door is not always the party carrying the risk. Build your import model around that difference, and Black Friday orders become far more predictable.
If you ship abroad on Black Friday, you have three ways to go further. You can download the full ShipSmart report, which is in Portuguese. You can also see everything ShipSmart prepared for Black Friday. Or you can book a Black Friday readiness call and review your duty setup with the team.
