As far as I'm aware, with the Global Shipping Program, you ship the item to a local ebay hub who ship it on to the recipient. At least, the last thing I received through it had been shipped to an ebay address first, as I found when peeling off the shipping labels. As ebay are then the ones shipping into the destination country, they pay the duty at that point. It's not perfect, I suppose but, as a buyer, it is nice to know the final cost when you're buying rather than an educated guess until the postie arrives with an invoice.