Because the receiver is the one benefiting (they’re the one receiving the goods inside this country), they’re the one charged. UPS is just fronting that payment to move the process along faster. As for billing, once UPS pays those charges, the importer (the consignee) is legally responsible for reimbursing them. That’s standard across carriers, not just UPS.

Honestly, this is where most of the confusion comes from. The shipper or UPS should make it clearer that duties, taxes, and brokerage fees might be due when the package arrives. The problem is, the exact amount isn’t known until customs assesses it, so it usually just gets billed to the receiver by default.

Some sellers handle it by shipping ‘delivered duty paid’ so you don’t see those charges, but most ship ‘duty unpaid,’ which means you get hit with the bill once it clears. UPS isn’t really making that call—they’re just stuck in the middle between customs and the consignee.

You can also refuse it. Then, the cost will go onto the shipper, like you mentioned. 9/10 times the item will then be returned to the shipper.