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Who is responsible for paying the import duty?
The importer of record is responsible for paying duty. The seller of the goods cannot pay duty in advance. Be leery of sellers who claim duty on your purchase will be prepaid. Customs brokers may pay duty on your behalf as part of their services in clearing your goods when they arrive in the United States.
Customs & Border Protection (CBP), Department of Homeland Security http://www.cbp.gov/
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