You obviously need to protect yourself against the worst case, so perhaps
a simple clause in your futures purchase agreement making the buyer liable
for additional fees, shipping costs or taxes incurred before the wine is
shipped would be appropriate. This is pretty standard stuff in Bordeaux
and other futures purchase contracts, so I don't think you'd encounter
much customer resistance. To me, that's certainly preferable to jumping
the gun by assuming the worst and
charging accordingly.
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