1 Agreement – Tax, Duties and Fees Policy

1.1 This Tax Rules, Duties and Fees Policy (“Policy”) explains how taxes, duties, customs charges, import fees, brokerage charges, value-added taxes, goods and services taxes, sales taxes, use taxes, and similar governmental, regulatory, or logistics-related charges may apply to orders placed through the LAVIEN HOME website located at https://www.maisonlavien.com (the “Site”).

1.2 This Policy forms part of the terms on which the business under the registered business name “LAVIEN HOME” and trading as “LAVIEN HOME” (together, “Lavien Home”, “we”, “us” or “our”) offers products for sale through the Site. This Policy should be read together with our Terms & Conditions, Shipping & Delivery Policy, Refund Policy, Privacy Policy, and any other policies published on the Site.

1.3 By accessing the Site and placing an order, you acknowledge that you have read, understood, and agreed to this Policy.

2 Contact details

2.1 If you have questions about duties, taxes, customs charges, shipping-related charges, or order invoices, you may contact us at support@maisonlavien.com.

2.2 Our business locations are as follows:

2.2.1 Headquarters: New York, United States of America.

2.2.2 Regional Office: Singapore.

2.2.3 APAC: Jakarta, Indonesia.

3 Scope and interpretation

3.1 This Policy applies to all orders placed through the Site, whether by individual customers, business buyers, trade customers, wholesale buyers, or other commercial purchasers, unless we expressly state otherwise in writing.

3.2 References in this Policy to “taxes” include, where relevant, GST, VAT, sales tax, use tax, customs duties, import duties, excise duties, local indirect taxes, administrative clearance charges, brokerage fees, handling charges, and other similar amounts imposed by governmental authorities, customs authorities, postal operators, freight forwarders, logistics providers, or carriers.

3.3 The tax treatment of an order may vary depending on the fulfilment origin, delivery destination, product type, customs classification, transaction structure, local law, and whether any amount is imposed on us, our logistics provider, the customer, or both.

4 General pricing and tax position

4.1 Unless expressly stated otherwise on the Site, at checkout, in the shipping fee, or in writing, prices displayed on the Site do not include destination-country import duties, customs charges, Value-Added Tax ("VAT"), Goods andServices Tax (GST), sales tax, use tax, brokerage charges, handling charges, or similar governmental or regulatory charges that may apply in your jurisdiction.

4.2 Shipping fees, handling fees, logistics fees, insurance fees, and similar fulfilment-related charges may be separately charged at checkout or embedded into the total shipping charge, and such charges may themselves be taxable under the laws of the relevant destination or fulfilment jurisdiction.

4.3 We reserve the right to determine whether a charge is presented as a product price component, shipping component, handling component, or tax-related component, provided the final amount payable by the customer is disclosed before the order is completed, except where post-import charges are imposed by third parties outside our control.

5 United States tax position

5.1 As at the date of this Policy, Lavien Home does not represent on the Site that it is collecting United States sales tax generally across all U.S. jurisdictions.

5.2 If a U.S. federal, state, or local law requires us to register for, collect, or remit sales tax in a particular U.S. jurisdiction, we reserve the right to begin charging such tax for relevant transactions without prior notice beyond updating the Site, checkout settings, or this Policy.

5.3 If sales tax is not collected by us at checkout, you may remain responsible for any use tax, consumer reporting, or similar local tax obligations that apply to your purchase under the law of your jurisdiction.

6 Singapore tax position

6.1 As at the date of this Policy, Lavien Home is not represented on the Site as charging Singapore GST at checkout unless expressly stated otherwise.

6.2 Unless and until we expressly state otherwise, orders placed through the Site should not be assumed to include Singapore GST as a separately charged amount.

6.3 If we become legally required or entitled to charge Singapore GST or a similar indirect tax, we reserve the right to update our pricing, checkout display, invoices, and this Policy accordingly.

6.3 If sales tax is not collected by us at checkout, you may remain responsible for any use tax, consumer reporting, or similar local tax obligations that apply to your purchase under the law of your jurisdiction.

7 Indonesia and other local-origin tax position

7.1 Orders fulfilled from Indonesia, or otherwise involving Indonesian operational, logistical, import, export, or domestic tax exposure may be subject to local taxes, duties, VAT, customs charges, or administrative charges imposed in connection with fulfilment or delivery.

7.2 Where such costs are imposed on us, our fulfilment partners, or our logistics chain in relation to your order, we reserve the right to pass those amounts through to the customer to the extent permitted by law and commercially practicable.

7.3 Such amounts may be included in the shipping charge, handling charge, customs-related charge, total order value, or otherwise reflected in the final amount payable by the customer.

8 International orders, import duties, and destination-country tax position

8.1 International orders may be subject to customs inspections, import duties, import taxes, VAT, GST, brokerage fees, handling fees, administrative clearance charges, and other governmental or carrier-imposed charges imposed by the destination country.

8.2 Unless we expressly state otherwise in writing or clearly include those charges in the checkout total or shipping fee, customers are responsible for paying their own import duties, taxes, customs clearance charges, and destination-country fees.

8.3 This applies whether the customer is an individual, business buyer, reseller, or wholesale purchaser.

8.4 Destination-country authorities and carriers may require you to provide identification, tax registration details, declarations, or supporting documents before they release a shipment. You are solely responsible for complying with those requests.

9 Delivered Duty Unpaid / Delivered At Place position and importer of record

9.1 Unless expressly stated otherwise by us in writing or at checkout, international orders are shipped on a Delivered Duty Unpaid (“DDU”) / Delivered At Place (“DDP”) basis, meaning the customer generally acts as the importer of record and bears destination-country duties, taxes, customs, and import-related charges.

9.2 You are responsible for ensuring that the products ordered from the Site may lawfully be imported into your destination country and for complying with any applicable import, customs, tax, regulatory, and product-entry requirements.

9.3We do not guarantee that a product will be exempt from duties, taxes, import controls, customs valuation adjustments, local restrictions, or regulatory checks in your destination country.

10 Taxes included in logistics or delivery charges

10.1 In some cases, a shipping fee, delivery fee, handling charge, courier quote, or logistics charge presented by us at checkout may already include certain tax-related, customs-related, fuel-related, or administrative amounts imposed on our side by carriers, logistics providers, or fulfilment partners.

10.2 Where such amounts are built into the shipping or logistics charge presented to the customer, the customer will be deemed to have agreed to bear those amounts as part of the total delivery-related charge.

10.3 We are not obliged to separately break down every tax-related or customs-related component embedded in a logistics or delivery fee unless required by law.

11 Customs declarations, product values, and classification

11.1 Where required for export or import purposes, we or our service providers may complete customs declarations describing the parcel contents, declared value, quantity, origin, shipping terms, or other relevant information.

11.2 We generally declare commercial purchases as commercial purchases and do not undertake to mark products as “gifts” or understate values to reduce tax or customs exposure.

11.3 Any customs classification, tariff code, origin statement, or valuation approach used operationally does not constitute a guarantee of the ultimate charges assessed by customs authorities.

12 Order invoices and documentation

12.1 We provide order invoices, order confirmations, receipts, or similar transaction records for purchases made through the Site.

12.2 Unless required by applicable law or expressly agreed by us, we do not undertake to issue formal tax invoices, tax exemption certificates, or specialised tax documentation beyond ordinary order records.

12.3 If you require an order invoice for your records, you may contact us at support@maisonlavien.com.

12.4 We reserve the right to determine the format, content, and level of detail included in order invoices and order confirmations.

13 Promotions, discounts, and tax calculation treatment

13.1 Where promotions, discounts, bundle pricing, shipping discounts, or other pricing adjustments apply, the tax treatment of the order may vary depending on the law of the relevant jurisdiction.

13.2 Taxes or duties may be calculated on the discounted price, the pre-discount price, the customs value, the product-only value, the delivered value, or another legally relevant amount, depending on applicable rules.

13.3 We do not guarantee that discounts or promotional structures will reduce customs or tax exposure in any destination.

14 Refusal to pay taxes, failed customs clearance, and abandoned shipments

14.1 If you fail or refuse to pay required taxes, duties, customs fees, brokerage fees, or similar charges, or fail to provide customs information required to clear the shipment, your parcel may be delayed, held, returned, abandoned, or destroyed by the carrier or customs authority.

14.2 In such circumstances, we may refuse any refund except where required by law.

14.3 If any refund is granted in those circumstances, we may deduct shipping fees, return shipping fees, storage charges, customs handling charges, administrative charges, and any other direct costs incurred by us or charged to us by third parties.

15 Business buyers, wholesale customers, and resale purchasers

15.1 This Policy applies to both consumer and non-consumer purchases unless a separate written agreement expressly overrides it.

15.2 Business buyers, wholesalers, resellers, and trade customers remain responsible for their own tax registrations, exemptions, resale certificates, import compliance, and reporting obligations unless we expressly agree otherwise in writing.

15.3 We are not obliged to recognise exemption claims, resale claims, reverse charge treatment, zero-rating claims, or any other preferential treatment unless we have received and accepted sufficient documentation and are legally entitled to apply that treatment.

16 No representation of tax neutrality

16.1 Nothing on the Site should be interpreted as a representation that an order is free from tax, exempt from duty, zero-rated, outside scope, or otherwise tax-neutral.

16.2 The absence of a separately itemised tax charge at checkout does not necessarily mean that no tax, duty, or related charge is payable by the customer.

17 Changes to tax law, platform rules, and operational setup

17.1 Tax laws, customs rules, rates, thresholds, platform settings, and carrier practices may change without notice.

17.2 We reserve the right to change our pricing structure, checkout tax settings, tax presentation, fulfilment routing, and this Policy at any time to reflect legal requirements, operational needs, or platform changes.

17.3 The version of this Policy in effect at the time you place your order will generally apply to that order, subject to any mandatory legal requirements and any charges later imposed by customs authorities, tax authorities, carriers, or logistics providers.

18 No tax, customs, or accounting advice

18.1 Information in this Policy is provided for general information only. It is not tax advice, customs advice, accounting advice, legal advice, or compliance advice.

18.2 You are responsible for obtaining your own professional advice if you need guidance on the taxes, duties, reporting obligations, customs procedures, import requirements, or resale implications of your purchase.

19 Limitation regarding third-party assessments

19.1 We are not responsible for tax, customs, duty, or import-related assessments imposed by destination-country authorities, carriers, postal operators, customs brokers, freight providers, or other third parties after dispatch, except to the extent such responsibility cannot lawfully be excluded.

19.2 We do not guarantee duty-free treatment, tax exemption, or a particular customs outcome in any jurisdiction.

20 Mandatory rights and non-waivable protections

20.1 Nothing in this Policy excludes, restricts, or limits any rights or remedies that cannot lawfully be excluded under applicable consumer protection or mandatory law.

20.2 Where applicable law gives a customer a non-waivable right in relation to pricing transparency, tax disclosure, refunds, or legally non-conforming goods, we will comply with that law to the extent required.

21 Governing law

21.1 This Policy and any dispute arising out of or in connection with it shall be governed by the laws of Singapore, excluding its conflict of laws rules.

21.2 Nothing in this clause is intended to deprive any customer of any mandatory rights or remedies that cannot be waived under applicable law.