VAT Payment Options for EU, UK, and Norway
A 3 euro customs duty is levied on each item
From July 1, 2026, EU countries will be required to charge a 3-euro customs duty per item on import orders with a total value of 150 euros or less.
■FedEx FICP、FedEx FICP Pak、FedEx FICP、FedEx FICP Pak
• Charges are applied at the time of purchase. DDP applies if the total item price is 150 EUR or less in EU.
• A €3 customs duty will be incurred for each item (per HS code unit) in EU.
This applies to each item (per HS code unit), such as CDs, DVDs, and books. For example, 3 CDs are considered one item.
• The customs clearance fee is around 500 JPY.
• Shipments to UK will be sent on a DDP (Delivered Duty Paid) basis for orders under 135 GBP.
• Shipments to Norway will be sent on a DDP (Delivered Duty Paid) basis for orders under NOK 3,000.
■DHL
• Charges are applied at the time of purchase. DDP applies if the total item price is 150 EUR or less in EU.
• A €3 customs duty will be incurred for each item (per HS code unit) in EU.
• A 1,000yen customs clearance fee will be charged.
• Shipments to UK will be sent on a DDP (Delivered Duty Paid) basis for orders under 135 GBP.
• Shipments to Norway will be sent on a DDP (Delivered Duty Paid) basis for orders under NOK 3,000.
■EMS、Airmail, International Air Packet
• A €3 customs duty and VAT will be paid upon receipt.
• A €3 customs duty will be incurred for each item (per item upon invoice).
• Customs clearance fees vary depending on the courier in each country, but are generally between 7.5 and 20 EUR.
■ECMS
• Charges will be applied at the time of purchase. DDP applies..
• A €3 customs duty will be incurred for each item (per item upon invoice).
• Since ECMS requires external bonuses to be listed on the invoice and subject to a €3 tax, we will not include any external bonuses (posters, etc.) with ECMS purchases.
• The customs clearance fee is 500 JPY.
Countries where VAT prepayment is possible
In the following countries, VAT can be paid in advance up to the limits listed below.
For EU countries, tax payments are made through IOSS.
| Country | Tax Rates (VAT/GST/SST) | Tax Advance Payment Limit |
|---|---|---|
| EU | VAT: Country-specific rates for each item | Subtotal < 150 EUR |
| UK | VAT: Rates for each item | Subtotal < 135 GBP |
| Norway | VAT: Rates for each item | Subtotal < 3,000 NOK |
VAT Prepayment at Purchase (DDP) Application
FedEx FICP, FedEx FICP Pak, DHL, and ECMS shipments with a total value of 150 EUR or less are standardized to DDP (Payment upon Delivery).
*ECMS shipments are all DDP as they are limited to 150 EUR. However, FedEx FICP, FedEx FICP Pak, and DHL shipments are only DDP for orders under 150 EUR. Orders exceeding this amount will be payable upon delivery.
Reduced VAT Rate Applicable
Eligible Countries: EU27 countries, the UK, and Norway Eligible Shipping Methods: FedEx FICP, FedEx FICP Pak and ECMS For VAT calculations with prepayment at the time of purchase, the reduced VAT rate will be applied to each item.