Due to the risk ill-intended dual-use hardware poses not only to a countries network but also to the very safety of its people, Tech hardware is frequently more heavily scrutinized during the customs process. When acting as the Importer of Record (IOR), you are held responsible for ensuring all the local laws and requirements are met, and all duties and taxes are paid. This includes being held responsible for applying for and acquiring all the correct licenses and permits for your specific goods. This, along with the duties and taxes, is heavily based on the HS codes of the goods you are shipping.
The entire compliance process is an administrative nightmare and errors made at this point in the process come with severe consequences, such as your goods being seized at customs.
Customs offices also require the IOR to keep a record of their imports for audit purposes for a period up to seven years after the shipment has been cleared. Not only are audits an administrative nightmare, but they come with severe financial and legal repercussions if any documentation is missing.
The IOR is also held responsible for any financial penalties at customs which can arise for several reasons, along with civil fines and criminal penalties.
Compounding these legal, financial, and audit risks is the fact that the importer need not have ill intention to incur any of these negative consequences. Essentially, even the most innocent of errors or oversights can have disproportionately severe fallout.