Who should pay ASD?

Could you please clarify who exactly should be responsible for paying the ASD? Is it the buyer or the seller of the goods or services? Are there any specific regulations or laws that govern who should bear the cost? Additionally, what factors should be considered when determining who should pay the ASD, such as the nature of the transaction, the value of the goods or services, or the location of the parties involved? Understanding these details would help us better grasp the question of who should pay the ASD.