Depending on the destination country or region, a local consumption tax (VAT, GST, Sales and Use Tax) applies to the product and the international shipping fee. The destination-country import tax is a tax paid to the government of the destination country and is not something WorldShopping receives. For applicable countries and regions, WorldShopping collects it from you at the second payment and pays it to the local government together. However, when the order amount exceeds a certain amount in Australia or the UK, WorldShopping does not collect it, and you pay it directly to the carrier when you receive the product.
Applicable countries and regions
Currently, local import tax applies to orders for the following countries and regions.
| Country/Region | Name of tax | Scope |
|---|---|---|
| Australia | GST (Goods and Services Tax) | Nationwide |
| New Zealand | GST (Goods and Services Tax) | Nationwide |
| Singapore | GST (Goods and Services Tax) | Nationwide |
| United Kingdom | VAT (Value Added Tax) | Nationwide |
| United States | Sales and Use Tax | Applicable states only |
※ The applicable countries and regions may change.
※ For the detailed calculation method and conditions of each country/region, see "Details by country" below.
How WorldShopping collects and pays it on your behalf
In applicable countries and regions, a local import tax is imposed on products shipped from overseas. In accordance with the system of each country/region, WorldShopping collects the import tax amount from you and pays it to the local government together.
With this mechanism, in principle you do not need to pay additional consumption tax when you receive the product.
Payment timing
The timing of import tax payment differs by country and condition.
When paid at the second payment
Most orders fall into this case. WorldShopping collects it from you together with the international shipping fee and pays it to the local government together.
You do not need to perform any separate procedure. In principle, no additional payment occurs when you receive the product.
When paid at the time of receiving the product
In Australia, the UK, New Zealand, and Singapore, when the order amount exceeds a certain amount, WorldShopping does not collect it, and you pay it directly to the carrier when you receive the product.
Details by country
For the calculation method, conditions, and notes of each country, see the following individual articles.
- About GST (Goods and Services Tax) in Australia
- About VAT in the UK
- About Sales and Use Tax in the United States
- About GST (Goods and Services Tax) in New Zealand
- About GST (Goods and Services Tax) in Singapore
The difference from customs duties
The "destination-country consumption tax" is a tax separate from "customs duties." Both may apply.
| Item | Customs duties | Destination-country consumption tax |
|---|---|---|
| Purpose of taxation | Protection of domestic industry | Taxation on the consumption of goods and services |
| Who pays | You pay locally when the product arrives (in the case of DDP, WorldShopping collects and pays it on your behalf) | In applicable countries and regions, in principle WorldShopping collects and pays it on your behalf (except for high-value orders to Australia, the UK, New Zealand, and Singapore) |
| Advance confirmation of the amount | The exact amount is unknown in advance | Displayed at the second payment |
For details on customs duties, see the following.
→ How customs duties work — who pays, how much, and when
Display on the second payment screen
For applicable countries and regions, the consumption tax amount is displayed as "Other fees" within the "Costs for international shipping" item on the second payment screen.
※ If you select ECMS shipping to the U.S. (DDP method), "Other fees" includes the following.
- Destination-country consumption tax
- U.S. customs duties
- Customs clearance fee
For details, see the following.
→ The difference between DDP (customs duties paid in advance) and DDU (customs duties paid later)