President Trump promised Mexico would. Since the proposed border tax is not location dependent, actually all foreign imports are subject to higher prices. In fact, Bloomberg estimates that Mexico is not even on the top 10 list. 

Here the rhetoric is important. Pay here means that these countries may see a decline in their exports to the US because US import prices rise. This implies of course that the people who really pay for the wall via this tax are Americans who consume imports that have risen in price to reflect the border tax. Most of these imports are not from Mexico. On top of that, Forbes outlines why the border tax wont affect the trade balance.