Any possible taxes and duties will always be borne by the recipient. They will assume any fees required for customs clearance. The goods will only be released once the recipient has paid the sums requested by the customs authorities.
If the recipient refuses to pay these fees, the shipment will be returned, destroyed or abandoned and any costs incurred will be directly charged to the person who placed the shipment order.
In order to avoid any issues, we recommend that you advise your recipient that they may be required to pay customs fees.