Duties and taxes, including goods and services tax (GST) and value-added tax (VAT), may be assessed on the contents of the shipment. 


Any such charges will be billed to the recipient, unless the shipper instructs us otherwise. 


In the event we advance duties and taxes on any given shipment, the payer will be assessed an ancillary clearance service fee based on a flat rate or on a percentage of the total amount advanced.

See the Duties and Taxes section in the FedEx Express International Terms and Conditions and the International Service Conditions section in the FedEx Ground Tariff for details.


 via https://www.fedex.com/en-us/service-guide/pickup-delivery.html