Import Game Duty and Tax Rates by Country: 2025 Reference
Import Game Duty and Tax Rates by Country: 2025 Reference
When you import a game from Japan, the total cost includes more than the game price and shipping. Depending on where you live, import duty and VAT or GST may apply. This reference table covers the key figures for major importing countries.
All figures are for video games (HS code 9504.50 — video game consoles and machines, and parts and accessories thereof). Rates for other product types (figures, accessories, music CDs) differ.
Quick Reference Table
| Country | De Minimis | Import Duty (Games) | VAT / GST Rate | Collected By |
|---|---|---|---|---|
| United States | $800 USD | 0% | None (no federal VAT) | N/A |
| United Kingdom | £135 GBP | 0% | 20% | Retailer (if registered) or border |
| Australia | None (GST applies from $0) | 0% | 10% GST | Retailer (LVI scheme) |
| Canada | CAD $20 | 0% | 5% GST + provincial HST | Border |
| Germany | None (VAT from €0) | 0% under €150; ~3.7% above | 19% | Retailer (IOSS) or border |
| France | None (VAT from €0) | 0% under €150; ~3.7% above | 20% | Retailer (IOSS) or border |
| Netherlands | None (VAT from €0) | 0% under €150; ~3.7% above | 21% | Retailer (IOSS) or border |
| Sweden | None (VAT from €0) | 0% under €150; ~3.7% above | 25% | Retailer (IOSS) or border |
| Spain | None (VAT from €0) | 0% under €150; ~3.7% above | 21% | Retailer (IOSS) or border |
| Italy | None (VAT from €0) | 0% under €150; ~3.7% above | 22% | Retailer (IOSS) or border |
| Poland | None (VAT from €0) | 0% under €150; ~3.7% above | 23% | Retailer (IOSS) or border |
| Japan (importing back) | ¥10,000 | 0% | 10% | Border |
| Singapore | SGD $400 | 0% | 9% GST | Border or retailer |
| New Zealand | NZD $1,000 | 0% | 15% GST | Retailer (if registered) |
| Brazil | USD $50 | Variable (may be 60% flat) | Included in flat rate | Border |
| Mexico | USD $50 | Variable | 16% IVA | Border |
Country Notes
United States
The $800 de minimis is the world's most generous. No federal VAT exists in the US. State sales tax does not apply to imports. US buyers effectively pay zero tax on virtually all individual game imports. Duty rate on games is 0%.
United Kingdom
VAT at 20% applies on all imports — the EU's €22 VAT exemption was never replicated in UK law post-Brexit. The £135 threshold applies only to customs duty, not VAT. Customs duty on games is 0%, so the £135 threshold has little practical effect on game imports. Major retailers (Play-Asia, CDJapan) collect UK VAT at checkout via the UK's VAT registration scheme — you pay upfront rather than at the door. Royal Mail charges an £8 handling fee for parcels where duty/VAT is collected at the border instead of at checkout.
Australia
The Low Value Imports (LVI) scheme requires overseas retailers with >AUD $75,000 annual sales to Australian customers to register and collect GST (10%) at checkout. Play-Asia and CDJapan both qualify. GST is collected at the point of purchase. No additional border fees apply for LVI-compliant retailers. Duty on games is 0%.
Canada
The CAD $20 de minimis is very low — almost all game imports exceed it. Above $20, duties and taxes apply. Duty on games is 0%, but GST (5%) applies nationwide, and provincial HST or QST adds further depending on province:
| Province | Combined Rate |
|---|---|
| Ontario | GST 5% + HST 8% = 13% |
| British Columbia | GST 5% + PST 7% = 12% |
| Quebec | GST 5% + QST 9.975% = ~15% |
| Alberta | GST 5% only = 5% |
| Nova Scotia | GST 5% + HST 10% = 15% |
Canada Border Services Agency (CBSA) collects these at import. Processing fees may apply for formal entry.
European Union
The EU abolished its €22 VAT exemption on 1 July 2021. VAT now applies on all imports from outside the EU regardless of value. Customs duty (approximately 3.7% for HS 9504.50) applies on goods above €150. Below €150, only VAT applies.
Sellers registered for the EU's Import One Stop Shop (IOSS) scheme collect VAT at checkout. Play-Asia is IOSS-registered for EU buyers, so VAT is collected upfront. Non-IOSS sellers trigger border VAT collection and postal handling fees.
VAT rates vary by member state — see the table above for major markets. Denmark and Hungary both charge 25%; Luxembourg is the EU's lowest at 17%.
Japan (domestic import)
Play-Asia ships from Hong Kong, so buying from Play-Asia while in Japan means your purchase re-enters Japan as an import. The de minimis is ¥10,000 (roughly USD $65). Below this, no consumption tax. Above, Japan's 10% consumption tax applies. For most single-game purchases, staying below ¥10,000 declared value is feasible.
Singapore
The GST registration threshold was lowered to SGD $1 million in annual overseas sales, pulling more retailers into registration. The 9% GST rate (raised from 8% in 2024) applies. The SGD $400 de minimis provides some relief for individual game purchases.
New Zealand
The NZD $1,000 de minimis is relatively high, covering most individual game purchases. Above the threshold, 15% GST applies. Major overseas retailers meeting the NZD $60,000 annual sales threshold must register and collect GST at checkout.
Brazil and Mexico
These markets have more complex import regimes. Brazil applies a simplified flat rate (often 60%) on imported goods through the postal system below a low threshold. Mexico applies IVA (16%) plus potential customs duties. For buyers in these markets, the all-in cost of imports is significantly higher than in North America or Western Europe.
How Retailer VAT Collection Works
When major retailers collect VAT at checkout (UK, Australia, EU IOSS): 1. The VAT appears as a line item or inclusive price at checkout 2. You pay the total including VAT 3. The package is marked as "VAT Paid" / "IOSS registered" 4. Customs clears the package without additional charges 5. No Royal Mail / postal handling fee applies
When VAT is not collected at checkout (smaller retailers, non-registered sellers): 1. Package arrives at your country's customs 2. The postal service or courier assesses VAT 3. They charge you VAT plus a handling/processing fee 4. Package is held until payment is made 5. Handling fees: typically £8 (Royal Mail UK), €10-15 (EU postal services), variable by courier
For this reason, buying from registered retailers like Play-Asia or CDJapan is smoother than buying from unregistered smaller sellers, even if the unregistered seller's game price is slightly lower.
Using the Cost Calculator
Every product page on this site has a built-in cost calculator. Select your country and shipping method to see an estimated total landed cost including: - Game price (USD) - Shipping cost (Play-Asia current rates) - Import duty (per country and product category) - VAT / GST (current rates)
The calculator uses this reference data automatically — you don't need to do the maths manually.
Rates correct as of 2025. Tax rates change periodically — verify with your country's customs authority for current figures before making high-value purchases.