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
• Charges are applied at the time of purchase. DDP applies.
• A €3 customs duty will be incurred for each item (per HS code unit).
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 1000 JPY.
■DHL
• Charges will be applied at the time of purchase. DDP applies.
• A €3 customs duty will be incurred for each item (per HS code unit).
• A 1,000yen customs clearance fee will be charged.
■FedEx Priority、FedEx Priority Pak
• You can choose to pay VAT either upfront at the time of purchase or upon receipt.
• The customs clearance fee is around 1000 JPY.
■EMS、Airmail, International Air Packet
• A €3 customs duty will be incurred for each item (per item upon receipt).
• A €3 customs duty and a customs handling fee (Small Parcel Tax) will be charged (per HS code unit) upon receipt.
■ECMS
• A €3 customs duty will be incurred for each item (per item upon receipt).
• The bonus items must also be included on the invoice, and a €3 charge will apply.
Because of this, the current system can result in a significantly higher €3 customs duty compared to other shipping methods, so we are currently suspending orders for this service.
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, and DHL have been standardised to DDP. FedEx Priority, FedEx Priority Pak, EMS and Airmail offer the option of prepayment at purchase or payment upon receipt.
Reduced VAT Rate Applicable
Eligible Countries: EU27 countries, the UK, and Norway
Eligible Shipping Methods: FedEx FICP, FedEx FICP Pak
For VAT calculations with prepayment at the time of purchase, the reduced VAT rate will be applied to each item.