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Ships aren't responsible for tariffs. Neither are shipping lines. The owners of the cargo are the ones that have to pay tariffs when taking merchandise out of a port (though technically, some INCOTERMS pass that responsibility to the seller).

so what happens if the importers just won't pay the tariffs? Will customs just hold the cargo somewhere at the port? And then what if every importer did this, the port would eventually be shut down, as no ships could be unloaded. No tariff income for trump.