In the UK if you buy from abroad the shipping company holds the package to ransom until you pay the import duty/charges.
Here, the tax due is often VAT (a.k.a. Value Added Tax) which is currently 20% of the value once converted into £UK. So there would be that plus a handling charge (which if I remember correctly is currently about £8).
So in your example, if $100 equated to £80 (I'm making up the exchange rate!!), then the recipient would need to pay £16 (being 20% of 80) plus £8 handling fee - £24 to collect the parcel.
Which sounds a lot - until you factor in that fabric etc. is far, far cheaper in the States than it is over here, so there are often major savings to be made purchasing abroad, even with the import duty.
The person sending the item doesn't need to worry about it - the recipient does, but they get told exactly how much to pay and how!!!
ETA: I just checked, and as I type this US$100 = UK£64 - so my figures are out, but hopefully clear!
Last edited by Panchita; 08-06-2012 at 02:21 AM.