Who pays the customs duties (on imports/exports/exchanges)?

The purchaser is always responsible for the payment of any duties. It makes no difference whether the shipment is an import or an export. However, if you want to exchange an item, you can return it to us without having to pay any duties. You will have to complete a customs declaration of contents (CN23) and attach a copy of the original commercial invoice or the returns form as proof of the fact that the shipment contains a returned item. The customs declaration and accompanying documents should be securely attached to the outside of the parcel, preferably in an adhesive transparent envelope. Missing or inaccurate customs documents can lead to delays and extra costs due to the shipment having to pass through a customs office instead of being cleared through standard procedures.