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Customs Merchandise exported into another country must clear customs and may incur a customs duty. The person who receives the merchandise must pay any duties that are due. Depending on the country, some items below a certain value may not be charged any duties. Duties can be applied on a percentage basis, a per unit basis, or both. The transaction value can usually be based on the price the buyer actually pays the seller. Other customs issues you may need to be aware of include export declarations, regulations and licences, and other special procedures. Use these links for more information about custom duty procedures: United Kingdom HM Customs and Excise Guide - Importing goods HM Customs and Excise Guide - Exporting goods United States United States Customs Australia Australia Customs Service World Worldwide Directory of Custom Services next: Taxes		Buy Smart Search the World Currency Time and Dates    Close the Deal Payment Options Insurance and Escrow Postage Customs Taxes
Please note, this information is given by way of general reference only and should not be used as a substitute for formal legal advice. No responsibility will be accepted by eBay Inc. for any inaccuracy, omission or statement that proves to be misleading. If you are in need of legal advice, you should seek the assistance of professional counsel.

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