Import duties paid by customer. All sales are final, refunds will not be issued for packages awaiting duties payment.
Note that certain carriers like UPS will act on your behalf as a customs broker, sometimes at significant cost. It may be possible, depending on the carrier and country (e.g. in Canada), to contact the carrier and import the item yourself to reduce or remove this brokerage fee. Customs fees and or VAT to your local country will still be due).