FurryGoods Shop Tax Processing and Reporting Responsibility Rules (v1.2)

Version v1.2. Unpublished review draft; not effective. Target effective date: 1 October 2026. Actual publication, notice and commencement depend on completion of the required procedures. This draft does not replace currently applicable terms. English is the baseline and prevailing text, subject to mandatory consumer protections. See the package README for outstanding release checks.

Article 1 Application and distinct parties

In this document, “we”, “us” and “our” mean 香港福瑞谷國際貿易有限公司 (HONG KONG FURRYGOODS INTERNATIONAL TRADE LIMITED), the operator of FurryGoods Shop. “Shop” or the “Platform” means our FurryGoods Shop services. “You” means a user of the services covered by this document. Provisions concerning buyers, creators or other particular capacities apply only to persons acting in that capacity.

These Rules address tax arrangements for Platform service fees, goods or service prices, creator income and actual imports and exports. We, sellers, buyers and actual importers each bear obligations legally attributable to them. Currency and our collection of payments do not automatically change the taxpayer or turn ordinary orders into our self-operated sales.

Article 2 Tax and imports

Each party bears its own legally attributable taxes, filing and reporting duties. We fulfil any withholding, remittance, reporting or documentation duties imposed on us and do not transfer them merely by stating that creators are responsible. Requested information must be actually necessary, with its purpose and grounds explained. Product taxes, Platform service-fee taxes, import charges and creator income taxes are separately explained. Contract currencies, exchange rates and amounts do not replace truthful tax, customs or payment-purpose declarations.

Article 3 Disclosure of charges

Before payment, buyers must see the total payable, currency, shipping, taxes and the calculation basis for charges not reasonably calculable in advance. Before creators accept orders or incur paid services, they must be able to view Platform service fees, payment-channel charges, payout or conversion charges and their allocation. New Platform charges not clearly disclosed and validly agreed beforehand cannot be recovered retrospectively, except legally required tax withholding, for which grounds must be explained. Taxes follow the actual taxpayer and statutory duties, not a blanket transfer of our taxes to creators.

Base product quotations are formed exclusive of tax. User-facing displays must lawfully show the required tax-inclusive total or clearly show the base price together with applicable taxes. Before final payment confirmation, taxes, shipping and the total actually charged or collected by us or the seller must be itemised. Independent destination import or similar charges not yet reasonably calculable require advance identification of the collector, responsible party and determination method. A generic “all taxes extra” statement must not hide calculable mandatory charges. Actual tax registration, withholding and documentation follow applicable law and the corresponding transaction arrangements.

Article 4 Customs clearance

Before ordering, the dispatch location, supported destinations, whether import charges are included, the party responsible for declarations and customs clearance, and potentially required information must be explained. Charges that cannot reasonably be estimated require a calculation basis or determination method. Underdeclaration, misdeclaration, disguising shipments as gifts and borrowing identities to evade controls must not be required. Buyers bear only legally attributable cooperation duties and costs disclosed beforehand; seller or fulfilment-provider declaration errors are not automatically borne by buyers.

Article 5 Creator filings and information

Creators must complete legally required registration, income reporting and business documentation. We fulfil our own verification, withholding, remittance and reporting duties where applicable. Tax-information requests must explain the actually necessary categories, purposes, recipients and consequences of non-provision. Unrelated accounts and complete private transaction histories are not default general conditions. Legally necessary restrictions on particular payments require grounds, correction opportunities and review, not indiscriminate freezing of all funds.

Article 6 Documents and amounts

We provide legally applicable documents for services actually provided, and sellers fulfil corresponding documentation duties for goods or services. An order or settlement statement is not automatically a tax invoice. Taxes, service fees, channel costs, refunds and exchange differences are separately itemised and traceable to applicable orders and exchange-rate records. We correct errors within our control and do not disclaim responsibility for our errors because users file their own taxes.

For product orders sold by creators, the creator is the actual seller, and we issue an order receipt as Platform operator. The receipt identifies the actual seller and our issuing capacity; legally required entity information is supplied as applicable. Issuing the receipt does not turn creator orders into our self-operated sales. It is evidence of an order transaction, not a tax invoice for a particular jurisdiction. Our receipt does not automatically discharge sellers' statutory documentation duties. Preparing an order receipt or commercial document on another's behalf does not automatically authorise us to issue tax invoices in any jurisdiction or change the actual parties and their legally attributable tax responsibilities. Documents requiring particular registration, qualifications or authority are provided only after those conditions are satisfied.

Currencies and descriptions in quotations or contracts do not replace truthful tax and customs declarations. Underdeclaration, falsely declaring gifts and borrowing identities must not be required. USD conversion for merchant withdrawal fees does not automatically constitute the accounting exchange rate required by tax law.

Article 7 Retention, disclosure and disputes

Necessary business records within Hong Kong tax recordkeeping obligations are retained for at least 7 years from the relevant transaction. Other applicable laws requiring longer periods or different starting points prevail. Such records are not subject to automatic deletion after the general 720-day business-data period, and account closure does not end statutory retention early. Tax information is retained with restrictions under actually applicable statutory periods and the Privacy Policy; necessary scope is verified before disclosure to competent authorities. Qualified advisers may assist with individual tax determinations. Platform rules do not guarantee identical tax rates or eligibility everywhere. “Taxes at your own expense” does not exclude buyers' statutory refunds or our own tax responsibilities.

Article 8 Updates and language

This document applies together with the FurryGoods Shop Service Agreement. We provide the applicable terms, give required notices and protect existing orders under its provisions on incorporation, priority and updates. Where separate consent is legally required, we act only after obtaining that consent.

Access merely to download existing deliverables, obtain a refund or settlement, appeal or exit does not constitute acceptance of new adverse terms. Continued use has acceptance effects only to the extent permitted by applicable law and after we have completed the necessary procedures.

The English text prevails in the event of ambiguity or conflict between language versions. This does not limit consumer protections or remedies under applicable mandatory law.