Unless you are sending small shipments by post or carrier – something many smaller businesses choose to do for simplicity – you will need to appoint an Importer of Record (IOR) who will be responsible for the goods and the duty and tax payable. This need not be the supplier of the goods but generally it is, as few companies will take responsibility for someone else’s duty and tax.
The IOR is responsible: 1. to ensure that the imported goods comply with local laws and regulations; 2. to handle the duty entry and take care of all associated documents and; 3. to pay the assessed import duties and other taxes on those goods.
Working with a customs broker may help you understand how to meet these requirements.
“Customs brokers are private individuals or firms licensed by U.S. Customs and Border Protection (CBP) to prepare and file the necessary customs entries, arrange for the payment of duties owed, arrange for the release goods from CBP custody, and otherwise represent importers in customs matters.” Source: www.cbp.gov
Amazon has neither any obligation nor any responsibility for duties, taxes or shipping costs which are linked to FBA inventory. Shipments always have to use DDP (Delivered Duty Paid) shipping terms and any shipment arriving at an Amazon Fulfillment Center with collect charges – including any duties, taxes or costs for shipping – will definitely be refused and that without any further concession.