But if you refuse the shipment due to customs, how can it be considered that you are the owner? You refused to take delivery..... 
Dude, really ? 
Ofc im not refusing the shipment Is this some bad joke or just a post count ?I do not refuse to take my item and own it, i just don't have the money and i didn't know i should pay something to own it.
Im not refusing the delivery ofc and even if i refused it which is not the case, when you become owner of something even if you refuse to pick it you still remain the owner, the thing just wait you somewhere till you want to pick it, because you are owner of it.
Jeez..
You are trying to sell something you don't own. Either pay the tax collect your Art or refuse it.
What you should have done is contact Frank prior to making this post. Worked out all the details before trying to sell something you don't have possession of.
This is a giant mess that could have been avoided. You should have known Customs would have wanted Duties/Fees.