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.

Here is a chart on how you will be charged with TAX (VAT, GST, SST), and what options you have.

Country Tax Rates (VAT/GST/SST) Tax Advance Payment Limit Below Limit
Tax Advance Payment 		Over Limit
Tax Upon Delivery
EU VAT: Varies by country Subtotal > 150 EUR Optional Required
UK VAT: 20% Subtotal > 135 GBP Required Required
Norway VAT: 25% 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.,
* If you are from Malaysia and your subtotal is below 500MYR, you must pay SST in advance and if it is over 500 MYR, you must pay SST upon delivery.

U.S. Customs Duties

Update: March 23, 2026:
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.

10% Malaysia Sales and Services Tax (SST)

Online retailers located outside of Malaysia needs to charge Malaysian consumers the 10% Sales and Services Tax (SST) that the Malaysian government collects. Therefore all orders with a subtotal under 500MRY will be applied with 10% SST.

Regarding IOSS for New EU VAT Rules

You can choose to pay VAT in advance for EU, UK, and Norway if the subtotal is below the requirement stated in the chart at the top of this page.

For Australia and New Zealand, GST is already included in our charges at the time of purchase.

1. Eligible Shipping Methods

VAT, GST, SST

  • All Shipping Methods

2. The Amount of VAT/GST/SST Charged upon Purchase

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

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

2-1. When CDJapan Collects in Advance upon Purchase

CDJapan will charge VAT/GST/SST 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
  • Malaysia/ For order (subtotal) of 500 MRY or less

The total amount of products to be charged for VAT/GST/SST 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/SST Rates

EU Countries

  • Austria: 20%
  • Belgium: 21%
  • Bulgaria: 20%
  • Croatia: 25%
  • Cyprus: 19%
  • Czech Republic: 21%
  • Denmark: 25%
  • Estonia: 24%
  • Finland: 25.5%
  • France: 20%
  • Germany: 19%
  • Greece: 24%
  • Hungary: 27%
  • Ireland: 23%
  • Italy: 22%
  • Latvia: 21%
  • Lithuania: 21%
  • Luxembourg: 17%
  • Malta: 18%
  • Netherlands: 21%
  • Poland: 23%
  • Portugal: 23%
  • Romania: 21% (Updated August 1, 2025)
  • Slovakia: 23%
  • Slovenia: 22%
  • Spain: 21%
  • Sweden: 25%

Non-EU European Countries

  • United Kingdom: 20%
  • Norway: 25%

Oceania Countries (GST)

  • Australia: 10%
  • New Zealand: 15%

Asian Countries (SST)

  • Malaysia: 10%

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/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.

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 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/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)