Sure but what actually matters is the consumer's value received vs value earned. In the end it isn't "who" pays, but who gains and who loses value in the net. NOTE: This includes government spending from the tariff.
If the foreign supplier pays the tariff the country COULD be better off in net terms when you add the consumer + government together assuming the government spends all it takes which in a deficit situation is a reasonable assumption.
If the foreign supplier pays the tariff the country COULD be better off in net terms when you add the consumer + government together assuming the government spends all it takes which in a deficit situation is a reasonable assumption.