They are both true.The exporter pays the tariff? Am I misreading this? A web search indicates the importer pays the tariff, and thus the concern of then passing on that added cost to the end consumers.
In the case of most products coming in under deminimus rules (under $800 declared value), which are likely most products people are referring to here, the exporter would be responsible for remitting payment upon entry. With companies like TEMU and SHEIN sending hundreds of thousands of small parcels daily, it would be an impossible feat to try and collect the import tax from every individual as these parcels enter the US. The exporter either collects it by raising the price of their goods to the consumer or they absorb the cost and pay it themselves.
On larger big ticket items or containered goods sent to an importer in the US, the tax would then be paid by the importer....and ostensibly passed on in price to the end user.
But for purposes of discussion here, it would be impossible for the government to try and collect it on smaller deminimus items............which is likely why they put the tax on hold.
Respectfully,
Playacaribe2