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.
What are the tasks of the IOR?
The Importer of Record is responsible for
- to ensure that the imported goods comply with local laws and regulations;
- to handle the duty entry and take care of all associated documents and;
- to pay the assessed import duties and other taxes on those goods.
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.