Who pays import tax?

Question

I've business in CA. I got orders from customer in the state which I placed my order to company in China. The term of deliver was FOB Hong Kong. In such situation, who pays import tax?

Answer 1

The recipient.  If the order was drop shipped, your customer will pay it.  If it is shipped to you, you will pay it.

Any duties, taxes and fees will be collected by US Customs before the shipment can be released.  You (or your customer on a drop shipment) are also responsible for all shipping charges from Hong Kong onwards