Duties & Taxes Guide
Duties & Taxes Guide
Last updated: 2026-07-16
Checkout shipping charges are separate from local taxes and import charges unless checkout clearly shows that a charge is collected before payment. If import VAT, duties, customs, brokerage, clearance, or carrier fees are assessed after checkout and legally billed to the recipient, the customer pays them.
Checkout may also collect VAT, GST, sales tax, or another product tax when the law requires the seller to collect it. That seller tax duty is separate from recipient-billed import charges.
Charge types
| Charge type | Who assesses it | When charged | Who pays |
|---|---|---|---|
| Product price | The store | Checkout | Customer |
| Shipping | The store through checkout | Checkout | Customer |
| VAT, GST, or sales tax collected by the seller | The store when required by law | Checkout | Customer pays at checkout; seller remits as required |
| Import VAT, customs duty, brokerage, clearance, or carrier handling | Customs authority, carrier, postal service, or broker | Before delivery, at delivery, or after import review | Customer when legally billed to the recipient |
Market reference
These references help you plan, but they do not promise a final amount. Checkout and the destination authority determine the final amount.
| Market | Standard tax reference | Key threshold or rule | When charged | Who pays |
|---|---|---|---|---|
| United Kingdom | 20% standard VAT | Direct consumer consignments with intrinsic value of GBP 135 or less generally require seller point-of-sale VAT. Above GBP 135, import rules apply. | Checkout when seller collection is required; otherwise import stage where assessed | Customer pays checkout tax when shown; customer pays recipient-billed import charges |
| European Union | Destination-country VAT rate | Imported goods of EUR 150 or less may use IOSS or another checkout VAT method. Without it, import VAT and fees may be collected at delivery. | Checkout if seller collection applies; otherwise import or delivery stage | Customer pays checkout tax when shown; customer pays recipient-billed import charges |
| Canada | No single national checkout rate. See province and territory table. | GST, HST, PST, QST, or RST can depend on province, seller registration, and import rules. | Checkout if seller collection applies; otherwise import or delivery stage | Customer pays checkout tax when shown; customer pays recipient-billed import charges |
| Australia | 10% GST | Low-value imported goods with customs value of AUD 1,000 or less can require GST collection by a registered seller, marketplace, or redeliverer. | Checkout if seller collection applies; otherwise import stage for higher-value or border-assessed charges | Customer pays checkout tax when shown; customer pays recipient-billed import charges |
| United States | No federal VAT or GST | State sales tax and import tariffs or duties vary. There is no single fixed US import percentage. | Checkout for state sales tax when required; import stage for duties or tariffs where assessed | Customer pays checkout tax when shown; customer pays recipient-billed import charges |
| Other destinations | Local law applies | Rates, thresholds, and collection methods vary by country or region. | Checkout if seller collection applies; otherwise import or delivery stage | Customer pays checkout tax when shown; customer pays recipient-billed import charges |
European Union standard VAT reference
For EU orders, the destination-country standard VAT rate is the reference. The EUR 150 IOSS threshold is a collection rule. It does not mean checkout has collected VAT.
| EU destination | Standard VAT reference |
|---|---|
| Austria | 20% |
| Belgium | 21% |
| Bulgaria | 20% |
| Croatia | 25% |
| Cyprus | 19% |
| Czechia | 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%, effective 2025-08-01 |
| Slovakia | 23% |
| Slovenia | 22% |
| Spain | 21% |
| Sweden | 25% |
Canada province and territory reference
Canada does not use one rate for every province or territory. Checkout collection depends on seller registration and place-of-supply rules.
| Province or territory | Standard reference |
|---|---|
| Alberta | 5% GST |
| British Columbia | 5% GST plus 7% PST |
| Manitoba | 5% GST plus 7% RST |
| New Brunswick | 15% HST |
| Newfoundland and Labrador | 15% HST |
| Northwest Territories | 5% GST |
| Nova Scotia | 14% HST |
| Nunavut | 5% GST |
| Ontario | 13% HST |
| Prince Edward Island | 15% HST |
| Quebec | 5% GST plus 9.975% QST |
| Saskatchewan | 5% GST plus 6% PST |
| Yukon | 5% GST |
Before you order
Review the checkout total before payment. If your country, tax rule, or import charge is unclear, contact support before placing the order.