Import Duties, VAT, GST and Shipping Adjustments
A detailed guide for YJ24 customers in the United States, Canada, the United Kingdom and Australia
Last reviewed: July 2026
When you order felt, fabric, craft materials or custom-cut products from YJ24, your parcel is shipped internationally from South Korea. International orders may be subject to customs duties, import VAT, GST/HST, brokerage fees or other destination-country charges.
These charges are different from the product price and international shipping fee paid to YJ24. The final amount is determined by the customs authority and delivery company in the destination country.
1. Understanding International Order Charges
Several different charges may apply to an international order. They are calculated and collected separately.
| Charge | What it means | Usually collected by |
|---|---|---|
| Product price | The amount paid for the products purchased from YJ24. | YJ24 |
| Estimated shipping fee | The estimated international transportation cost calculated before final packing. | YJ24 |
| Customs Duty | A tariff based on the product classification, customs value, country of origin and current tariff rules. | Customs authority or delivery company |
| VAT, GST or HST | A destination-country consumption tax applied to imported goods. | Seller, customs authority or delivery company, depending on local rules |
| Brokerage or handling fee | A fee charged by a postal operator or courier for customs processing and payment collection. | Postal operator or courier company |
Customs duty is not the same as VAT or GST
Customs Duty is normally based on the type and origin of the goods. VAT, GST or HST is a consumption tax and may still be charged even when the customs duty rate is 0%.
A product that qualifies for a preferential tariff under a free trade agreement may have a reduced or zero customs duty rate, but destination-country tax and carrier fees may still apply.
Country of shipment and country of origin are different
All YJ24 parcels are shipped from South Korea. However, a product is not automatically considered Korean-origin simply because it was shipped from South Korea.
The country of origin is determined by where the product was manufactured and whether it satisfies the applicable rules of origin. Preferential duty treatment under a trade agreement is not automatic and may require valid origin documentation.
2. Orders Shipped to the United States
This means that a small online purchase is no longer automatically duty-free simply because its value is below USD 800. U.S. Customs and Border Protection may assess applicable duties, taxes and fees according to the product, country of origin and declared value.
How U.S. import charges are determined
- The Harmonized Tariff Schedule classification of the product
- The product’s country of origin
- The actual transaction value shown on the commercial invoice
- Any current additional or special tariffs
- Whether the product qualifies for preferential treatment under a trade agreement
The United States does not use a national VAT system. However, customs duties and import processing fees may apply. State or local sales and use tax is a separate matter and may depend on the customer’s state and the seller’s applicable tax obligations.
U.S.–Korea Free Trade Agreement
Some products that genuinely qualify as originating goods under the U.S.–Korea Free Trade Agreement may receive a preferential customs duty rate. Qualification depends on the specific tariff classification and rules of origin.
A parcel being shipped from South Korea does not, by itself, guarantee duty-free treatment. Imported materials or products that do not satisfy the origin requirements may be subject to the normal or additional tariff rate.
The example above is not a quotation or guaranteed duty calculation. The final decision is made by U.S. Customs and Border Protection.
3. Orders Shipped to Canada
For goods shipped from South Korea to Canada by international mail or courier, the general low-value duty and tax exemption is CAN$20.
The higher courier thresholds available for certain shipments from the United States or Mexico do not normally apply to products shipped from South Korea.
GST, HST and provincial tax
Most imported goods are subject to the federal 5% Goods and Services Tax or the Harmonized Sales Tax applicable in the destination province.
| Destination | General federal tax structure |
|---|---|
| Ontario | 13% HST |
| Nova Scotia | 14% HST |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | 15% HST |
| Other provinces and territories | Generally 5% GST, with provincial tax potentially applicable |
The exact tax treatment may vary by province, product type and import method. The Canada Border Services Agency converts the declared value into Canadian dollars when determining applicable duty and taxes.
Canada–Korea Free Trade Agreement
Eligible Korean-origin products may qualify for a reduced or zero customs duty rate under the Canada–Korea Free Trade Agreement. The importer may need valid proof of origin to claim preferential treatment.
Even when the customs duty rate is reduced to 0%, GST, HST, provincial taxes and courier processing fees may still be charged.
Courier brokerage fees
Express couriers may charge a brokerage, disbursement, advancement or customs processing fee in addition to the government-assessed duty and tax. These are delivery-company service fees and are not collected by YJ24.
Postal shipments and private courier shipments may therefore produce different final clearance costs even when the product value is the same.
4. Orders Shipped to the United Kingdom
UK import VAT rules depend heavily on whether the total consignment value is £135 or less, or more than £135.
For this threshold, the consignment value generally refers to the intrinsic value of the goods. Separately stated shipping and insurance charges are normally excluded when deciding whether the goods are above or below the £135 threshold.
| Consignment value | VAT treatment | Customs Duty |
|---|---|---|
| £135 or less | For direct consumer sales, the overseas seller is generally required to collect UK VAT at the point of sale. | Normally no Customs Duty on non-excise goods under the current low-value rules. |
| More than £135 | Import VAT is normally collected from the recipient by Royal Mail, Parcelforce or the courier. | May apply according to the product type, value and origin. |
How UK import VAT may be calculated
For consignments above £135, import VAT may be calculated using the value of the goods together with international shipping, packaging, insurance and any Customs Duty due.
This is a simplified example only. The VAT rate depends on the product, and the final calculation is determined by HM Revenue & Customs and the delivery company.
UK–Korea trade agreement
Products that satisfy the applicable Korean rules of origin may qualify for preferential customs duty treatment under the UK–Korea trade agreement. Proof of origin may be required.
Preferential customs duty does not automatically remove import VAT or the delivery company’s customs handling charge.
This section mainly describes shipments to Great Britain, meaning England, Scotland and Wales. Additional procedures may apply to Northern Ireland.
5. Orders Shipped to Australia
“`Australia applies a 10% Goods and Services Tax, commonly called GST, to most taxable goods and services. The way GST and Customs Duty are collected depends largely on whether the customs value of the imported goods is A$1,000 or less, or more than A$1,000.
| Customs value | GST treatment | Customs procedure |
|---|---|---|
| A$1,000 or less | GST may be collected by a GST-registered overseas seller at checkout. These low-value goods are generally not assessed for Customs Duty or GST again at the Australian border. | A formal import declaration is generally not required for ordinary low-value goods. |
| More than A$1,000 | Import GST is generally collected at the border together with any applicable Customs Duty and other import charges. | A formal import declaration is normally required. The recipient or importer may also incur customs clearance, import processing and biosecurity-related charges. |
Low-value goods of A$1,000 or less
Goods with a customs value of A$1,000 or less are generally not subject to Customs Duty, GST or import processing charges at the Australian border, except for specially regulated products such as alcohol and tobacco.
However, Australia operates a GST system for low-value imported goods sold to Australian consumers. An overseas seller, electronic marketplace or re-delivery service that is required to register for Australian GST may collect 10% GST at the time of purchase.
Overseas businesses are generally required to consider Australian GST registration when their relevant sales connected with Australia reach the applicable registration threshold, currently A$75,000 over a 12-month period.
If an overseas seller is not registered or required to register, GST may not be charged at checkout. Ordinary goods with a customs value of A$1,000 or less are also generally not charged GST again at the Australian border.
Goods valued at more than A$1,000
When the customs value of a consignment exceeds A$1,000, the importer will normally need to lodge an import declaration. Applicable Customs Duty, GST, import processing charges and other clearance costs must generally be paid before the parcel is released.
The postal operator or courier may contact the recipient and request supporting documents, such as:
- The YJ24 commercial invoice
- Proof of payment
- A detailed product description
- Country-of-origin information
- A tariff or HS classification, when required
- International freight and insurance information
How Australian import GST is calculated
For a taxable importation, Australian GST is generally calculated at 10% of the value of the taxable importation.
This taxable value normally includes:
- The customs value of the products
- Any Customs Duty payable
- International transportation to Australia
- Insurance for the international transportation
- Any other tax required to be included under Australian law
This example is provided for general explanation only. If Customs Duty applies, the duty amount is normally added before GST is calculated. The final assessment is made by the Australian Border Force and the delivery or customs-clearance provider.
Korea–Australia Free Trade Agreement
Some products that qualify as Korean-origin goods may receive a reduced or zero Customs Duty rate under the Korea–Australia Free Trade Agreement, also known as KAFTA.
Preferential treatment is not automatic. The goods must satisfy the applicable tariff-classification and rules-of-origin requirements, and the importer may be asked to provide valid origin information or supporting documentation.
A product is not automatically considered Korean-origin merely because it is sold by YJ24 or shipped from South Korea. Products manufactured in another country may remain subject to the applicable tariff for their actual country of origin.
Even when the KAFTA Customs Duty rate is 0%, Australian GST, import processing charges, biosecurity charges and courier customs-clearance fees may still apply.
Import processing and courier charges
Shipments requiring a formal import declaration may incur an Australian Government import processing charge. Additional biosecurity cost-recovery charges may also apply.
Australia Post, express couriers and customs brokers may charge their own clearance, advancement, disbursement, storage or handling fees. These service charges are separate from Customs Duty and GST and are not collected by YJ24.
Quick Country Comparison
| Country | Low-value rule | Main consumption tax | Who normally pays at import |
|---|---|---|---|
| United States | The former general USD 800 commercial de minimis exemption is suspended. | No national VAT; customs duties and fees may apply. | Recipient or importer |
| Canada | Generally CAN$20 for shipments from South Korea. | GST, HST and potentially provincial tax. | Recipient or importer |
| United Kingdom | £135 threshold separates point-of-sale VAT and normal import procedures. | UK VAT at the rate applicable to the goods. | Seller for qualifying low-value orders; recipient for orders above £135 |
| Australia | A$1,000 customs-value threshold for ordinary low-value imported goods. | 10% GST. It may be collected at checkout for low-value goods or at the border for taxable consignments over A$1,000. | Registered seller for applicable low-value sales; recipient or importer for taxable consignments over A$1,000. |
6. YJ24 Shipping Estimate and Store Credit Policy
The international shipping fee displayed during checkout is an estimate based on the product’s registered weight, expected packaging size and delivery method.
Felt sheets, fabric rolls and mixed-product orders can be affected by dimensional weight. Dimensional weight is based on the size of the packed box rather than only its physical weight.
The final shipping cost can only be confirmed after all products have been prepared, rolled or folded as appropriate, packed and measured.
When the actual shipping cost is lower
If the estimated shipping fee paid by the customer is higher than the final shipping cost, YJ24 will return the difference as YJ24 store credit.
Store credit is normally added to the customer’s YJ24 account after the parcel has been packed and the final transportation charge has been confirmed. The credit can be used toward a future purchase from the YJ24 online store.
When the actual shipping cost is higher
If the actual shipping cost is significantly higher than the amount paid, YJ24 may contact the customer before dispatch. The customer may choose to:
- Pay the additional shipping amount
- Change to a more economical shipping method, when available
- Reduce or reorganize the order
- Cancel the order before shipment, subject to the status of custom-made products
What is not included in the shipping credit calculation
The store credit adjustment applies only to the difference between the international shipping fee paid to YJ24 and the final transportation cost confirmed after packing.
The following charges are not part of the shipping difference:
- Customs Duty
- Import VAT, GST, HST or provincial tax
- Courier brokerage or customs handling fees
- Storage charges caused by delayed customs payment
- Remote-area or address-correction fees charged after dispatch
- Exchange-rate differences or payment processor fees
Commercial Invoice and Customs Declaration
YJ24 prepares the shipping and customs documents using the actual transaction information required for international delivery.
The commercial invoice may include:
- Product description
- Quantity
- Actual product value
- Country of origin, when confirmed
- Harmonized System or tariff classification, when applicable
- International transportation charge
7. Frequently Asked Questions
Why was I charged tax or duty on a small order?
Each country has different low-value import rules. The United States no longer provides the former general USD 800 commercial de minimis treatment, while Canada’s general threshold for shipments from South Korea is only CAN$20. UK VAT may apply regardless of whether Customs Duty is charged.
Can YJ24 guarantee the amount of import tax?
No. YJ24 can provide general information, but the final classification, customs value, duty, tax and processing fee are determined by the destination customs authority and delivery company.
Does free-trade-agreement treatment remove all charges?
No. Preferential origin may reduce Customs Duty, but VAT, GST, HST, provincial tax, brokerage and handling charges may remain payable.
What happens if I do not pay the customs charge?
The parcel may be held and eventually returned to YJ24. Return transportation, storage, customs processing and re-shipping costs may be deducted from any available refund.
When will my shipping difference be credited?
The adjustment is processed after final packing and confirmation of the actual international transportation cost. The resulting store credit is added to the customer’s YJ24 account for a future order.
Is the store credit a refund of customs duty or VAT?
No. The store credit covers only the confirmed difference between the estimated and actual international shipping costs. Customs duties and destination-country taxes are separate.
Before Placing an International Order
- Confirm that your address and postal code are correct.
- Check your country’s current import rules.
- Allow for possible duty, VAT, GST/HST and carrier processing fees.
- Monitor delivery-company messages after shipment.
- Pay required customs charges promptly to prevent storage or return.