Yes. When creating an international UPS shipment on READY TO SHIP there is an option to select which party pays the customs duties/taxes: Sender, Recipient, or Third Party.
This is the default selection. When Recipient is chosen the receiver of the shipment pays the customs duties/taxes. Optional fields for a UPS account number and the account number’s postal code will appear and if provided, that account will be billed instead of the recipient paying in cash.
When Third Party is chosen, the UPS account number and postal code of the Third Party must be specified. They are not optional for third party payment.
NOTE: when modifying a batch of UPS international shipments, only two options are available for payment of customs duties/taxes: Sender and Recipient.
Who pays for the duties or taxes that may be applicable at the destination country?
How to: Print UPS international customs forms (commercial invoices)
FAQs: Certificate of Origin
How to: Bill postage or customs duties (taxes) to a third party
How to: Set up International Shipments settings