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As best asx I can make out, at least here in the UK, the importing party (whether courier or Royal Mail) must pay the cost of the import upfront, and they then recoup that from the recipient of the parcel. Customs won't release the parcel for import until it's paid, so that's why it works that way. The deliverer will typically charge soem sort of fee for providing this service (on top of actual cost), and that, I think, is where these things often vary.
Thanks for clearing that up, Edward! Similar case where I am, you must pay upfront otherwise the parcel won't get released (and the costs of... demurrage will pile up) but I didn't know the importing party settles the cost of the import beforehand. Though it's still crazy the courier can add up enough made-up charges to double the declared value of your parcel. Leather jackets, and clothing in general, fall under a luxury items category here, hence the 40% tax. I wish I could somehow explain it to them that it's not s luxury to me but a matter of life and death.