As the importer, sometimes you will meet the customs clearance issue,you need to bear sole responsibility for the clearance of
your items and any issues that may arise from an inspection or hold. Typically, the consignee of the shipped package is taken as
the importer in the event of any problem.
If you are dropshipping, it is important to note that the consignee of the goods is your customer, and therefore they will be liable
for any assessed import duties, sales taxes, or issues arising from Customs inspection.
In most countries, depending on the category of goods imported and the quantity or value, the shipment will be assessed for duties
and /or sales tax. This is your responsibility as the importer and you can find detailed notes from CartGoo.com here.