Your package will be subject to customs duties and Import VAT/GST.
1.Duties
EU Customs Duties
From July 1, 2026, EU countries will charge a flat customs duty of 3 euros for import orders with a total value of 150 euros or less.
This will also result in a customs duty advance fee charged by the shipping company.
For more details, please refer to EU VAT and Duties.
U.S. Customs Duties
The reciprocal tariff arrangements between countries have been abolished.
Import duties for shipments to the United States will now be calculated based on the applicable rate for each item category.
See U.S. Customs Duty Rates for the latest update.
2.VAT/GST/SST
2-1.VAT/GST/SST
VAT/GST/SST will be prepaid at the time of purchase for the following countries.
| Country | Tax Rates (VAT/GST/SST) | Tax Advance Payment Limit | Below Limit Tax Advance Payment |
Over Limit Tax Upon Delivery |
|---|---|---|---|---|
| EU | VAT: Rates for each item | Subtotal < 150 EUR | Optional | Required |
| UK | VAT: Rates for each item | Subtotal < 135 GBP | Required | Required |
| Norway | VAT: Rates for each item | Subtotal < 3,000 NOK | Optional | Required |
| Australia | GST: 10% | Subtotal < 1,000 AUD | Required | Required |
| New Zealand | GST: 15% | Subtotal < 1,000 NZD | Required | Required |
| Malaysia | SST: 10% | Subtotal < 500 MYR | Required | Required |
- Optional: This means that if your subtotal is below the limit, you can choose whether to pay tax in advance or tax upon delivery.
- Required: This means that if your order is below or over the limit, you are required to pay at the stated time.
e.g.,
* Details on VAT/Dutis for Europe can be found here.
* Details on VAT for Australia, New Zealand, and Malaysia can be found here.
2-2. How to Calculate VAT/GST/SST
VAT/GST is calculated on the actual total amount paid using the following formula.
VAT (GST) = ("Total Amount of Products" + "Shipping Charge" + "Handling Charge" - "Amount of Redeemed Points/Coupon") * VAT (GST) Rates
If points/coupon is used at the time of order, VAT/GST will be calculated on the amount after the discount is deducted.
SST (Malaysia) is calculated on the actual total amount paid using the following formula.
SST = ("Total Amount of Products" -"Amount of Redeemed Points/Coupon") * SST Rates
The calculation will not include shipping fees or handling fees.
2-3. Option to Choose "VAT Prepayment upon Purchase" or "VAT Payment upon Receipt of Goods"
You can select "VAT Prepayment upon Purchase" or "VAT Payment upon Receipt of Goods" for each delivery method in the order flow. Please select either one for your convenience. Depending on the shipping method, one of the two options may be chosen.
2-4. When VAT/GST/SST Is Paid upon Receipt of Goods
If the total amount of products exceeds the amount specified above (*2-1), the customer is required to pay the VAT/GST/SST amount directly to the shipping company upon receipt of the merchandise. In addition, duty is not subject to prepayment at the time of purchase, so if duty is incurred, it is to be paid directly by the customer upon receipt of the products.
2-5. Notation on the Invoice When VAT/GST/SST Paid upon Purchase
If CDJapan collects VAT/GST/SST at the time of order, CDJapan will clearly indicate to each shipping company at the time of shipment that the VAT/GST/SST has been paid in the following manner.
FedEx, DHL, ECMS: IOSS Number, VAT Number, etc. will be written on the electronic data or invoice.
EMS, Airmail: IOSS Number, VAT Number, etc. will be written on the electronic data.
Based on this statement, customs offices in each country/region can confirm that advance payment of VAT/GST/SST has been made, and customs clearance will be processed smoothly.
2-6. Notation on the Invoice When Using Points/Coupon
The shipping company invoice does not have a field to indicate the amount of discount for coupon/points use.
To accommodate this, when coupons/points are used, the invoice will show the product value and shipping charges minus the amount of the discount.
Therefore, the amount shown on the invoice and the actual amount paid may differ.
In addition, if you use coupons/points and the amount paid meets 0 yen, the invoice cannot show the declared amount as 0 yen, so even if the actual total amount paid is 0 yen, the minimum amount will be shown for each product amount and shipping charges. However, VAT will be 0 yen regardless of the amount shown on the invoice.
2-7. About Fees Charged by Shipping Companies for Customs Processing
If you are required to pay VAT directly to the shipping company upon receipt of the products, the shipping company will charge a customs processing fee of 10-20 EUR (10-20$).
If the payment of VAT is made at the time of purchase, the payment of this fee is not necessary.
2-8. Application of VAT/GST/SST Advance Payment for Modified Orders
If you split an order that has chosen VAT prepayment, the newly created order will automatically select "VAT Prepayment upon Purchase".
If you would like to pay VAT on receipt of goods, please contact CDJapan Support with your request for a change.
2-9. Purchase of Products Subject to Reduced Tax Rates
Our company applies reduced VAT rates for applicable products shipped to countries where such rates are available listed here in 2-1.
These rates are based on local tax laws applied to qualified products.
3. When VAT/GST/SST Is Paid upon Receipt of Goods
If the total amount of products exceeds the amount specified above (*2-1), the customer is required to pay the VAT/GST/SST amount directly to the shipping company upon receipt of the merchandise. In addition, duty is not subject to prepayment at the time of purchase, so if duty is incurred, it is to be paid directly by the customer upon receipt of the products.
4. Notation on the Invoice When VAT/GST/SST Paid upon Purchase
If CDJapan collects VAT/GST/SST at the time of order, CDJapan will clearly indicate to each shipping company at the time of shipment that the VAT/GST/SST has been paid in the following manner.
- FedEx, DHL: IOSS Number, VAT Number, etc. will be written on the electronic data or invoice.
- EMS, Registered Airmail, Airmail: IOSS Number, VAT Number, etc. will be written on the electronic data.
Based on this statement, customs offices in each country/region can confirm that advance payment of VAT/GST/SST has been made and customs clearance will be processed smoothly.
5. Notation on the Invoice When Using Points/Coupon
The shipping company invoice does not have a field to indicate the amount of discount for coupon/points use.
To accommodate this, when coupon/points are used, the invoice will show the product value and shipping charges minus the amount of the discount.
Therefore, the amount shown on the invoice and the actual amount paid may differ.
In addition, if you use coupon/points and the amount paid is 0 yen, the invoice cannot show the declared amount as 0 yen, so even if the actual total amount paid is 0 yen, the minimum amount will be shown for each product amount and shipping charges. However, VAT will be 0 yen regardless of the amount shown on the invoice.
6. About Fees Charged by Shipping Companies for Customs Processing
If you are required to pay VAT directly to the shipping company upon receipt of the products, the shipping company will charge a customs processing fee of 10-20 EUR (10-20$). If the payment of VAT is made at the time of purchase, the payment of this fee is not necessary.
7. Application of VAT/GST/SST Advance Payment for Modified Orders
If you split an order that has chosen VAT prepayment, the newly created order will automatically select "VAT Prepayment upon Purchase". If you would like to pay VAT on receipt of goods, please contact CDJapan Support with your request for change.
8. Purchase of Products Subject to Reduced Tax Rates
Our company applies reduced VAT rates for applicable products shipped to countries where such rates are available listed here in 2-1. These rates are based on local tax laws applied to qualified products.
How VAT is Calculated
- If your order includes both standard-rate and reduced-rate items, the shipping and handling fees, as well as point and coupon discounts, are divided and taxed in proportion to the value of items at each tax rate.
- VAT amount = Total of VAT calculated based on the VAT rate of each item
Orders That Include Proxy Items
If the HS code has not been determined for a proxy item at the time of order, the VAT rate for that item cannot be calculated individually. Therefore, if your order includes a proxy item without a confirmed HS code, the standard VAT rate by country will be applied.
9. Sending Your Order as a Gift
To send your order as a gift, select "Send my order as a gift, and do not print prices on the packing slip" in the "Shipping and Gift Options" step at the time you order.
If you select this option, we will mark your package as a gift. Also, the prices of items won't be printed on the Packing Slip, which is a list of items to be included inside the package. However, we are still required to declare the value of items on the outside of the package. (FedEx and DHL are exceptions)