If your sending commercial goods, or goods over a certain value threshold, they will travel through customs and likely be liable for import duty and tax in the destination country. Normally these are the responsibility of the receiver to pay (DDU) however shippers can also opt to have the goods delivered duty paid, which means the duties and taxes are reversed back to them for them to pay.
The danger of using this process is if the wrong amount of duty and tax is applied by customs, because the carrier already paid the duties in your behalf to customs, it can sometimes be difficult to challenge the amounts applied by customs. We do not recommend using this method when shipping to 3rd world countries where customs are more aggressive and less amenable to making retrospective amendments to clearances. Learn more