Generally speaking that’s true - but not always.
Our friend @ASV_Vites’ experience (link, SAS) w/ Amazon’s lack of regulatory compliance in foreign Marketplaces isn’t the only horror story on that subject that’s been told; nor is it unheard of (as is mentioned in the “fifth possibility” in the above-linked post from 033124) for Amazon to misroute FBA Returns to an in-country FC/DC/RC and leave them there - where they can accumulate storage fees, unwanted tax obligations, & the like.
It’s considerations like these which underpin my advocacy of NOT allowing Amazon’s automated mechanisms to paint the seller into a corner if s/he isn’t entirely sure that none of these possibilities exists - and ensuring that requires knowing what the prevailing laws are in the destination country.