Normally, customs duties are imposed on and collected from the recipient upon delivery.
As a special service, Japan Shopping Service (hereinafter referred to as "the Company") offers a sender-paid customs duty arrangement, under which the Company pays customs duties to the relevant authorities on behalf of the customer. The amounts shall subsequently be settled in accordance with the provisions below.

At the time of the Final Payment (including shipping costs), the Company shall charge the customer an Estimated Customs Deposit, calculated as follows:

Estimated Customs Deposit = Handling Fee (¥520, non-refundable) + (Estimated Duty × 1.045) + (Estimated Carrier Disbursement Fee)

- Estimated Duty = Taxable amount × 25.0%
- Taxable amount = Item price (including tax) × quantity + acquisition cost
- Handling Fee = ¥520 (non-refundable)
- Handling Fee Rate = 4.5% (applied to duty amount only)
- Estimated Carrier Disbursement Fee = a fee charged by the carrier for advancing duties/taxes on behalf of the customer (see Carrier Disbursement Fees below)
- Rounding Rule: All amounts shall be rounded up to the next whole yen.

Following payment of the Actual Customs Duty and the actual disbursement fee to the carrier by the Company:

- If the Estimated Duty exceeds the Actual Duty: the Company shall refund to the customer an amount equal to (Estimated Duty − Actual Duty) × 1.045. Refunds will be made exclusively to the PayPal account used for the Final Payment.

- If the Actual Duty exceeds the Estimated Duty: the Company shall charge the customer an amount equal to (Actual Duty − Estimated Duty) × 1.045. Such additional charge will be invoiced to the PayPal account used for the Final Payment, and payment must be completed within 3 days of notice. Failure to make timely payment may result in suspension of access to the Company’s services.

- Carrier Disbursement Fee Difference: Any difference between the Estimated Carrier Disbursement Fee and the actual fee charged by the carrier shall be refunded or additionally charged in the same manner.

As customs duties are finalized by the customer’s national customs authority and invoiced to the Company through the carrier, any refunds or additional charges will generally occur approximately two (2) months after the customer has received the package.

In the case of refunds, the actual amount received by the customer may differ slightly due to foreign exchange fluctuations and PayPal’s currency conversion policies.

Certain carriers charge additional fees for advancing duties and taxes:

- FedEx: At present, FedEx charges a disbursement fee equal to the greater of (2% of the total duties) or (¥1,000), plus an additional fixed amount (¥1500). The Company estimates this fee at the time of the Final Payment and adjusts it after customs clearance once the actual amount is confirmed.

- Other Carriers: The Company may update this section to include additional carriers (e.g., Japan Post) and their applicable disbursement fee structures.

The calculation methods, rates, fees, and other terms set forth in this Section are subject to change at any time without prior notice, due to changes in customs regulations, carrier policies, payment service provider policies, or the Company’s internal rules. The Company will apply the methods and rates in effect at the time of the Final Payment and/or settlement.

The Company shall not be liable for any delays, additional charges, penalties, or confiscations imposed by customs authorities, nor for any changes in carrier or payment provider policies. The Company’s responsibility is limited to collecting, advancing, and reconciling duties and fees as described herein.

Normally, customs duties are paid by the recipient at delivery.
With this special sender-paid service, the Company pays duties in advance and later adjusts the amount with you.

How it works:
- At the Final Payment, we add an Estimated Customs Deposit.
- After customs clearance, if the actual duty is lower, we refund the difference.
- If the actual duty is higher, we ask for the difference.
- A fixed handling fee (¥520) always applies and is non-refundable.
- Carrier disbursement fees (e.g. FedEx) are also included and adjusted afterwards.

Examples:
(1) Estimated Duty = ¥2,000, Actual Duty = ¥1,500
→ Final Payment includes ¥2610 deposit
→ Refund after clearance = ¥523

(2) Estimated Duty = ¥1,500, Actual Duty = ¥2,200
→ Final Payment includes ¥2088 deposit
→ Additional charge after clearance = ¥732

(3) Estimated Duty = ¥600, Actual Duty = ¥600
→ Final Payment includes ¥1147 deposit
→ No refund or extra charge

*Refunds are always sent to the same PayPal account used for the Final Payment.
*Refunds or additional charges usually occur about 2 months after you receive your package.
*All amounts are rounded up to the next whole yen.
*The Company may update methods and rates without prior notice if customs or carrier rules change.

Q1. Normally, who pays customs duties?
A1. Normally, customs duties are paid by the recipient at delivery. With our special sender-paid service, the Company pays duties in advance and later adjusts the amount with you.

Q2. When do I pay the Estimated Customs Deposit?
A2. The Estimated Customs Deposit is added at the time of the Final Payment (including shipping). It consists of a non-refundable Handling Fee (¥520), the Estimated Duty (25.0% of taxable amount), and an estimated Carrier Disbursement Fee.

Q3. What happens if the actual duty is lower than the estimate?
A3. We refund the difference × 1.045. Refunds are always sent to the same PayPal account used for the Final Payment.

Q4. What happens if the actual duty is higher than the estimate?
A4. We charge the difference × 1.045 to the same PayPal account used for the Final Payment. You must complete this payment within 3 days. Failure to do so may result in suspension of access to our services.

Q5. Are carrier fees included?
A5. Yes. Some carriers (e.g. FedEx) charge additional “disbursement fees” for advancing duties. Example: FedEx charges the greater of 2% of the duty/tax amount or ¥1,000. We estimate this fee at Final Payment and adjust after clearance.

Q6. When will refunds or additional charges be settled?
A6. Customs authorities finalize duties later and invoice carriers, who invoice us. As a result, refunds or additional charges usually occur about two (2) months after you have received your package.

Q7. Why is the Handling Fee (¥520) non-refundable?
A7. This fee covers administrative costs related to customs processing and reconciliation. It applies regardless of whether refunds or additional charges occur.

Q8. What about currency exchange differences?
A8. Refund amounts may differ slightly due to exchange rate fluctuations and PayPal’s currency conversion policies. The Company cannot control this difference.

Q9. Can these rules change?
A9. Yes. Customs regulations, carrier rules, and the Company’s internal rules may change without notice. The methods in effect at the time of Final Payment and/or settlement will apply.

Examples:
(1) Estimated Duty = ¥2,000 / Actual Duty = ¥1,500 → Refund = ¥523
(2) Estimated Duty = ¥1,500 / Actual Duty = ¥2,200 → Additional Charge = ¥732
(3) Estimated Duty = ¥600 / Actual Duty = ¥600 → No refund or charge