The importer pays directly. There are three ways the importer can deal with the burden of that. In most cases it will be a combination of all three of them.

1. Raise the price they sell the imported item for.

2. Eat it.

3. Lower the price they are willing to pay the exporter.

For the Trump tariffs it has been overall it has been about 90-96% #1 and #2 and 4-10% #3. I haven't seen a breakdown of how #1 and #2 is split.