Either the shipper or the receiver will be responsible for payment of duties, taxes and fees. The receiver is responsible to pay, unless the shipper has opted for Delivery Duty Paid (DDP).
Delivery Duty Paid (DDP) means the shipper will pay.
Delivery Duty Unpaid (DDU) means the receiver will need to pay.
If you do not have a UPS payment account, and are simply paying with a credit card, it will default to DDU, meaning the receiver will have to pay the duties, taxes and fees in order to receive their shipment.
By opening up a UPS payment account, you will have the choice, when you are creating the shipping label, of selecting either DDP or DDU.
If the recipient is to pay these charges, we recommend you inform them of this before the transaction, to avoid any surprises. Note, however, that if the receiver does not pay, then UPS may recover the outstanding amounts from you.