Selling furniture to U.S. retailers FOB vs. DDP: who is importer, who pays the tariffs and what a DDP contract should say
Under FOB origin terms the U.S. retailer is usually the importer of record and handles duties, clearance and CPSC eFiling. Under DDP, the factory or its U.S. company is the importer and owns the duties, IEEPA refunds and compliance. A factory that manufactures abroad with no U.S. office or staff generally owes no U.S. income tax either way.
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