Where import duties and taxes are not pre-paid at checkout, the purchaser is fully responsible for paying all applicable duties and taxes directly to the relevant customs authority, with Global-e and Ledger expressly disclaiming any responsibility or liability for those amounts. The document states that pre-payment estimates displayed at checkout may not reflect the final amount actually assessed.
This analysis describes what Ledger's agreement states, permits, or reserves. It does not constitute a legal determination about enforceability. Regulatory applicability and practical outcomes may vary by jurisdiction, enforcement context, and individual circumstances. Read our methodology
This provision establishes that unpaid duties and taxes become the purchaser's sole financial obligation, and that duty estimates shown at checkout may understate the actual amount assessed by customs authorities. Furthermore, the document states that if the purchaser's failure to pay duties results in liability falling on Global-e, Ledger, or a carrier, the amount may be deducted from any refund due to the purchaser.
Under this clause, purchasers who do not pre-pay duties and taxes at checkout bear full financial responsibility for all import duties and taxes assessed by customs authorities, which the agreement states may exceed the estimate shown at checkout. The agreement further states that unpaid duties that fall on Global-e or Ledger may be deducted from any refund amounts the purchaser would otherwise receive.
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Compare across platforms →"If Duties and Taxes were not paid when you placed your order, either because you so elected or because pre-payment is not available in the delivery destination (or for any other reason): (a) you are advised that the amount of Duties and Taxes displayed under the pre-payment option on the checkout is only an estimation and may not reflect the amount of Duties and Taxes actually charged to you by the broker, carrier or the relevant authority, which such amount might be higher than the estimation; and (b) you will be fully responsible for paying all applicable Duties and Taxes directly to the relevant authority as determined and assessed by such authorities. Global-e and Ledger will have no responsibility or liability in connection with the foregoing.Excerpt from Ledger's Terms of Sale
(1) REGULATORY LANDSCAPE: This provision engages customs and import duty regulations in destination countries, including EU VAT and customs rules, U.S.
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This provision establishes that unpaid duties and taxes become the purchaser's sole financial obligation, and that duty estimates shown at checkout may understate the actual amount assessed by customs authorities. Furthermore, the document states that if the purchaser's failure to pay duties results in liability falling on Global-e, Ledger, or a carrier, the amount may be deducted from any refund …
Under this clause, purchasers who do not pre-pay duties and taxes at checkout bear full financial responsibility for all import duties and taxes assessed by customs authorities, which the agreement states may exceed the estimate shown at checkout. The agreement further states that unpaid duties that fall on Global-e or Ledger may be deducted from any refund amounts the purchaser …
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