Your package will be subject to customs duties and Import VAT/GST. As a general rule, you will pay these charges when you receive the products, however some countries and regions require the seller (CDJapan) to collect the VAT/GST in advance, and to directly declare and pay to the respective countries or regions.

Regarding IOSS for New EU VAT Rules

As of January 12, 2023 we have started including VAT for EU, UK and Norway in our prices.

For Australia and New Zealand, GST is already collected at the time of purchase, but thereafter there will be some changes to the payment amounts.

1. Eligible Shipping Methods

VAT

  • FedEx
  • EMS
  • Registered Airmail
  • Airmail
  • DHL (added on June 22, 2023)

GST (Australia / New Zealand)

  • All Shipping Methods

2. The Amount of VAT/GST Charged upon Purchase

VAT/GST will be indicated in the order flow, and the total amount including VAT/GST will be settled.

CDJapan will directly declare and pay the VAT/GST to the respective countries or regions.

2-1. When CDJapan Collects in Advance upon Purchase

CDJapan will charge VAT/GST upon purchase as detailed below.

  • EU / For order (subtotal) of 150 EUR or less
  • UK / For order (subtotal) of 135 POND or less
  • Norway / For order (subtotal) of 3,000 NOK or less
  • Australia / For order (subtotal) of 1,000 AUD or less
  • New Zealand / For order (subtotal) of 1,000 NZD or less

The total amount of products to be charged for VAT/GST will be calculated using the exchange rate in effect at the time of the order.

Even if the total amount of products exceeds the base amount due to exchange rate fluctuations after an order is placed, the amount invoiced at the time the order is placed will remain the same.

However, if the total amount of products changes due to additions, cancellations, etc., the order will be recalculated and the decision will be based on the exchange rate at the time of recalculation.

VAT/GST Rates

EU Countries

  • Austria: 20%
  • Belgium: 21%
  • Bulgaria: 20%
  • Croatia: 25%
  • Cyprus: 19%
  • Czech Republic: 21%
  • Denmark: 25%
  • Estonia: 20%
  • Finland: 24%
  • France: 20%
  • Germany: 19%
  • Greece: 24%
  • Hungary: 27%
  • Ireland: 23%
  • Italy: 22%
  • Latvia: 21%
  • Lithuania: 21%
  • Luxembourg: 16%
  • Malta: 18%
  • Netherlands: 21%
  • Poland: 23%
  • Portugal: 23%
  • Romania: 19%
  • Slovakia: 20%
  • Slovenia: 22%
  • Spain: 21%
  • Sweden: 25%

Non-EU European Countries

  • United Kingdom: 20%
  • Norway: 25%

Oceania Countries (GST)

  • Australia: 10%
  • Newzeland: 15%

Please note that above are approximate rates. Since they vary widely from country to country, it won't be possible for us to find out the accurate rates at our end.

2-2. How to Calculate VAT/GST

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.

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.

3. When VAT/GST 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 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 Paid upon Purchase

If CDJapan collects VAT/GST at the time of order, CDJapan will clearly indicate to each shipping company at the time of shipment that the VAT/GST has been paid in the following manner.

  • FedEx: 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 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 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.

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 Advance Payment

VAT prepayment is processed at the time of purchase and therefore only applies to orders placed on or after January 12, 2023; it does not apply to orders placed before January 12.

The following is handled for order editing.

EU, UK, Norway

If you edit an order that has not yet shipped after January 12, 2023, it will be recalculated under the new program and the VAT payment at purchase will apply.

Australia, Newzealand

Only orders placed on or after January 12, 2023 will be able to be edited to include GST. Orders placed prior to January 12, 2023 will not be allowed to be edited.

If you split an order by modyfying it, 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

This introduction of VAT prepayment does not reflect the reduced tax rate for each product as determined by each country. We plan to support the reduced tax rate for each product in the next update. (Scheduled to be available by the end of 2024)

If you purchase goods that are subject to reduced tax rates, please select "VAT Payment upon Receipt of Goods" in the order flow.

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)