Payment of Taxes and Duties Imposed.

Where the Goods provided hereunder are sold according to FCA, CIF,  CPT, or DAP (Incoterms), the Buyer shall be solely responsible for ensuring that all taxes and duties, including tariffs and other levies imposed on the Goods sold hereunder by the United States government, or any Agency with authority over such matters, have been paid in full.  Where the Goods provided hereunder are sold according to DDP (Incoterms) and delivered to the customer site in the U.S., M&J USA shall be responsible for importing the goods from  Denmark and will be responsible for ensuring that all taxes and duties, including tariffs and other levies imposed on the Goods sold hereunder by the United States government, or any Agency with authority over such matters, have been paid in full.

Invoicing of Unpaid Taxes and Duties Imposed.

If the customer fails to pay the applicable taxes, duties, or tariffs imposed on the shipped goods and M&J USA  pays the tariff in the customer’s stead to avoid a breach of its delivery obligations under the applicable sales agreement, the customer expressly acknowledges, understands, and agrees that any payment made by M&J USA of such taxes, duties, or tariffs imposed does not and shall not be deemed a waiver of the customer’s obligation to pay such taxes, duties, and tariffs imposed on the goods by the applicable government authority.  M&J USA shall send an invoice to the customer for any taxes, duties, or tariffs so paid, including any applicable reasonable administrative fee imposed by M&J USA for having to pay such taxes, duties, or tariffs in the customer’s stead, and the customer shall reimburse M&J USA for such costs incurred and invoiced. Additionally, in the event that a customer repeatedly fails to pay the applicable taxes, duties, or tariffs imposed on the goods, M&J USA reserves the right in its sole discretion to estimate the taxes, duties, or tariffs that will be imposed and charge the customer for such costs upfront, with any excess payment being refunded to the customer.