Not included. Therefore, the customs office of the destination may be taxed.FedEx, DHL, UPS, Yamato Transport, etc. are definitely taxed, but in the case of international mail, it is left to the local customs judgment.Import duties are exempt from import duties between Japan and the EU by the EPA. However, local VAT may be levied. Customers are responsible for payment.After leaving the EU, the UK also signed an EPA-equivalent tax exemption contract with Japan. VAT may be levied as in the EU.