Who pays the customs duties (import/export/exchange)?
Customs duties are generally paid by the buyer (both import and export). In the case of exchanges, the return shipment can be made duty-free: Send the shipment with a completed customs declaration (CN23) and a copy of the original commercial invoice or return slip as proof of the return status. Securely attach customs documents to the outside of the parcel – if they are missing, this may result in costly forwarding to the internal customs office.