Temu Fully Managed vs Semi-Managed: Who Pays U.S. Tariffs and Taxes?
Under fully managed, a Chinese supplier hands goods to Temu in China and Temu imports and sells them, so the supplier generally has no U.S. duty or income tax. Under semi-managed, inventory sits in a U.S. warehouse and you are the seller: the importer of record pays duties, and inventory states, 1099-K, ECI and Form 5472 are yours.
Read article