DDP Jurisdiction Schedule

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1. Purpose

1.1 This Schedule declares the legal regimes covered by the version of the Merchant DDP Responsibility Terms (the "DDP Terms") to which it is annexed, and records, for each covered regime, the position on the matters that determine whether merchant-owned DDP is operable there.

1.2 A regime not listed in Section 5 is not covered. A Merchant may not elect DDP into a market outside a covered regime.

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2. How jurisdiction operates in the Tanqory model

2.1 The text declares its own coverage. The covered regimes are those listed in Section 5. They are not derived from any characteristic of the Merchant or of any transaction.

2.2 Jurisdiction is never inferred. Tanqory does not determine the covered regime from the Merchant's network address, browser locale, store country of establishment, billing country, timezone, currency or market configuration. Each of those was evaluated and rejected as a source, because each answers a different question from the one this Schedule asks.

2.3 The Merchant selects. At acceptance, the Merchant selects one regime from the list in Section 5. The selection is recorded and is matched exactly. A regime not named in Section 5 cannot be selected.

2.4 What a "regime" is. A covered regime is the body of law under which the allocation of customs liability in the DDP Terms was drafted. It is not a market, not a destination country list, and not a currency zone. One acceptance covers many destination markets and exactly one regime.

2.5 Relationship to destination law. The covered regime governs the drafting basis of the DDP Terms. It does not displace the customs, tax, consumer or regulatory law of any destination jurisdiction, which applies to a Shipment on its own terms.

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3. The matters determined for each regime

For each covered regime, this Schedule records:

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4. Operative provisions

4.1 This Schedule forms part of the DDP Terms and has the same version, effective date and governing law.

4.2 A change to the list in Section 5 is a material change and requires a new version of the DDP Terms and fresh Merchant acceptance.

4.3 Where the position in a covered regime changes such that an entry in Section 5 is no longer accurate, Tanqory may suspend DDP for that regime with immediate effect on notice, pending a new version.

4.4 Nothing in this Schedule is advice to the Merchant. The Merchant remains responsible under Section 15 of the DDP Terms for its own determination of the Importer of Record position for each destination into which it ships, and for obtaining its own professional advice.

4.5 The entries in Section 5 state the position as at the effective date. They are not warranted to remain accurate, and the Merchant may not rely on them as a substitute for current advice.

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5. Covered regime and excluded destinations

5.1 The covered regime

The covered regime for version 1.0 is GLOBAL. It is the single value a Merchant selects at acceptance, and it is matched exactly by the Platform.

5.2 What GLOBAL means, and what it does not

GLOBAL means these terms are offered on a worldwide basis, and that one acceptance covers every destination the Merchant ships into other than the destinations excluded by clause 5.3.

It is not a representation that merchant-owned DDP is lawful or operable in every destination. Whether a Merchant may lawfully act as declarant or Importer of Record is determined by the law of each destination, and in some destinations the answer is no for a person not established there.

5.3 Excluded destinations

DDP is not available, and may not be elected, for the following destinations.

5.4 Destinations for which the position is affirmatively established

Recorded so that Merchants know where the arrangement rests on a retrieved legal basis rather than on the absence of a known obstacle.

5.5 All other destinations

For any destination not named in clause 5.3 or 5.4, Tanqory has not established the position. The Merchant is solely responsible for determining, before electing DDP for that destination, whether it may lawfully act in the role the arrangement requires. Clauses 4.4 and 4.5 apply.

5.6 Changes to this Schedule

Tanqory may add a destination to clause 5.3 with immediate effect on notice, where the position in that destination is or becomes adverse. A removal from clause 5.3, or any other change that widens availability, is a material change requiring a new version of the DDP Terms and fresh Merchant acceptance.

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6. Candidate regimes: primary source research

Research standard applied. Every statement in this Section is either a quotation from an instrument or authority retrieved from an official source on 5 September 2026, or an express statement that a matter was not established by the sources retrieved. Nothing in this Section is stated from recollection, inference or analogy.

What this Section is. Legal research: which instrument governs, and what it says. What this Section is not. Legal advice, and not the application of any instrument to Tanqory's facts. That application is reserved to counsel and is the content of Section 5.

6.0 Evidence grading

6.0.1 Summary of what was and was not established

The single most consequential finding is the contrast between the European Union and the United States, which point in opposite directions on the same question. A single global text is unlikely to accommodate both without regime-specific provisions.

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6.1 European Union

Instrument: Regulation (EU) No 952/2013 laying down the Union Customs Code, consolidated text as at 12 December 2022. Source: EUR-Lex, CELEX:02013R0952-20221212. Retrieved 5 September 2026.

Retrieved, PRIMARY-VERBATIM

Retrieval defect flagged. The quotation obtained for Article 18(2) terminates mid-provision at the words "shall be waived", and the conditions under which the waiver applies were not retrieved. Counsel must read Article 18(2) in full. It is recorded here as PRIMARY-PARTIAL and the incomplete portion is not relied on anywhere in this Schedule.

Article 170, retrieved PRIMARY-VERBATIM

Source: legislation.gov.uk, which hosts the text of Regulation (EU) No 952/2013 as retained law, Article 170 as at 31 January 2020. Retrieved 5 September 2026 after five unsuccessful attempts against EUR-Lex, which returned the consolidated regulation truncated before Title V on every attempt.

Article 170, "Lodging of a customs declaration":

(1) "A customs declaration may be lodged by any person who is able to provide all of the information which is required for the application of the provisions governing the customs procedure in respect of which the goods are declared." Where acceptance of a declaration imposes particular obligations on a specific person, that declaration must be lodged by that person or by their representative.

(2) "The declarant shall be established in the customs territory of the Union."

(3) By way of derogation from paragraph 2, the following declarants shall not be required to be established in the customs territory of the Union: (a) "persons who lodge a customs declaration for transit or temporary admission"; (b) "persons, who occasionally lodge a customs declaration, including for end-use or inward processing, provided that the customs authorities consider this to be justified"; (c) "persons who are established in a country the territory of which is adjacent to the customs territory of the Union, and who present the goods to which the customs declaration refers at a Union border customs office adjacent to that country, provided that the country in which the persons are established grants reciprocal benefits to persons established in the customs territory of the Union."

(4) "Customs declarations shall be authenticated."

The observation that follows from the text, and its limit

The observation. None of the three derogations in Article 170(3) describes the ordinary case of a non-EU merchant lodging declarations for release for free circulation on a recurring commercial basis. Derogation (a) is confined to transit and temporary admission. Derogation (b) is confined to declarations lodged "occasionally" and is subject to the customs authorities considering it justified. Derogation (c) requires establishment in an adjacent country and reciprocity.

Its limit. That is an observation about the words of the derogations, not a determination that no route exists. Whether any derogation is available, whether "occasionally" could extend to any merchant's pattern of trade, and what the indirect representative route under Article 18 costs and who bears its liability, are all matters for counsel.

What this does NOT establish

• Whether Tanqory's activities constitute customs representation within Article 18.
• Whether any derogation in Article 170(3) is available to an ordinary cross-border merchant on a recurring basis. Whether ordinary e-commerce volume can ever be "occasional" within 170(3)(b), and what the customs authorities would consider justified, was not established.
• The liability position of an indirect representative for the customs debt. Not retrieved.
• Any import value added tax question, including registration and any intermediary requirement. Not researched.

Question for counsel

Given the establishment rule, can an ordinary non-EU merchant elect DDP into the Union in its own name, or does the model require an established indirect representative, and if so who bears that representative's joint liability and its cost?

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6.2 United States

Instruments: Title 19, Code of Federal Regulations, section 141.17; Title 19, United States Code, section 1641. Source: Cornell Law School Legal Information Institute. Retrieved 5 September 2026. Attempted first against eCFR, which returned a redirect to an access-control page.

Retrieved, PRIMARY-VERBATIM

19 CFR 141.17, "Entry by nonresident consignee":

"A nonresident consignee has the right to make entry, but any bond taken in connection with the entry shall have a resident corporate surety or, when a carnet issued under part 114 of this chapter is used as an entry form, an approved resident guaranteeing association."

19 U.S.C. 1641(a), definitions:

• "customs broker": "any person granted a customs broker's license by the Secretary under subsection (b)".
• "customs business": "those activities involving transactions with U.S. Customs and Border Protection concerning the entry and admissibility of merchandise, its classification and valuation, the payment of duties, taxes, or other charges..." and further encompassing "the preparation of documents or forms in any format and the electronic transmission of documents, invoices, bills, or parts thereof, intended to be filed with U.S. Customs and Border Protection..."
• Express exclusion: the statute excludes "the mere electronic transmission of data received for transmission to Customs" from the definition of customs business.

19 U.S.C. 1641(b)(1), licence requirement:

"No person may conduct customs business (other than solely on behalf of that person) unless that person holds a valid customs broker's license issued by the Secretary under paragraph (2) or (3)."

Why these two provisions matter together

The first establishes that a non-resident may be the importer, subject to a bond carrying a resident corporate surety. The second defines an activity that requires a licence, and contains an express carve-out for transmitting data received for transmission.

Legal Operations makes no assertion as to which side of that carve-out any Tanqory activity falls on. The provisions are recorded because they frame the question precisely, and because the carve-out is drafted in terms that a platform transmitting merchant-supplied data will wish counsel to consider.

What this does NOT establish

• Whether Tanqory conducts customs business as defined. Reserved to counsel. This is question A-3 of the Shipping Reseller Addendum and the highest-consequence question in this Schedule.
• The current state of the administrative exemption for low value shipments. Not researched. This regime has been subject to material change and its current state must be confirmed rather than assumed.
• Bond amounts, the customs identification filing, or the requirement for an agent for service of process. Not retrieved.
• Any state-level obligation.

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6.3 United Kingdom

Instrument: Taxation (Cross-border Trade) Act 2018, section 6. Source: legislation.gov.uk. Retrieved 5 September 2026.

Retrieved, PRIMARY-VERBATIM

Section 6 is titled "Person liable to import duty". It makes liable, among others: the person making a Customs declaration; a person in possession or control of goods on entry where liability arises under section 5; a person on whose behalf a declaration is made; a customs agent as specified in section 21(6); and persons involved in a breach of a Customs obligation, including those providing false information. Where more than one person is liable, liability is joint and several.

The section imposes no requirement that a liable person be established in the United Kingdom. Liability attaches to acts and circumstances rather than to residence or establishment.

What this does NOT establish

• This is an observation about section 6 only. Whether an establishment requirement is imposed elsewhere, including in section 21 on customs agents or in secondary legislation, was not researched and must not be assumed absent.
• The low value consignment regime and any point of sale value added tax obligation for overseas sellers. Not researched.
• Whether a UK establishment, representative or guarantee is required in practice to operate a duty deferment account.

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6.4 Canada

Instrument: Customs Act, R.S.C. 1985, c. 1 (2nd Supp.), section 32. Source: Justice Laws Website, Government of Canada. Retrieved 5 September 2026.

Retrieved, PRIMARY-VERBATIM

Section 32 provides that "no goods shall be released until they have been accounted for by the importer or owner of the goods in the prescribed manner...and all duties thereon have been paid."

Section 32(7) provides that the Minister may authorise "any person not resident in Canada to account for goods under this section...in lieu of the importer or owner."

Persons who may account include the importer or owner, persons or classes specified by regulation, non-residents authorised under subsection (7), and couriers and mail handlers.

What this does NOT establish

• The conditions, application process or security requirements attaching to an authorisation under subsection (7). Not retrieved.
• Goods and services tax and harmonised sales tax treatment on import. Not researched.
• Provincial consumer law or Quebec language requirements.

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6.5 Australia

Source: Australian Border Force published guidance on import declarations. Retrieved 5 September 2026. The Customs Act 1901 was retrieved from legislation.gov.au but returned only a table of contents; the text of the import declaration provisions was not obtained.

Retrieved, OFFICIAL-GUIDANCE

• An import declaration is a statement made by the importer, described as the owner of the goods, or by their agent, a licensed customs broker.
• Only the owner of the goods, or a customs broker licensed by the Chief Executive Officer of Customs, may submit an import declaration.
• An import declaration must state the address in Australia to which the goods are being delivered. That address refers to the person or entity to whom the goods are addressed.

Retrieved, PRIMARY-PARTIAL

Instrument: Customs Act 1901 (Cth), section 4, definition of "owner" in respect of goods. Source: AustLII consolidated legislation, obtained through the search index. Direct retrieval of the AustLII page returned HTTP 403 and the legislation.gov.au page returned a table of contents only, so the text is recorded at PRIMARY-PARTIAL grade.

"owner" in respect of goods "includes any person (other than an officer of Customs) being or holding himself or herself out to be the owner, importer, exporter, consignee, agent, or person possessed of, or beneficially interested in, or having any control of, or power of disposition over the goods."

The definition contains no requirement of residence or establishment in Australia.

NOT ESTABLISHED

• Whether the section 4 definition of "owner" governs who may lodge an import declaration under Part IV, Division 4, Subdivision B. The provisions were not retrieved. The link between the definition and the declaration power is assumed by nobody and must be confirmed.
• Whether the delivery address requirement bears on the identity or establishment of the importer.
• The low value imported goods regime and any registration or point of sale collection obligation. Not researched.

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6.6 Singapore

Source: Singapore Customs published guidance on customs registration, import permits and declaring agents. Retrieved 5 September 2026.

Retrieved, OFFICIAL-GUIDANCE

• Importing goods requires a Customs Import Permit submitted through TradeNet.
• An importer must obtain a Unique Entity Number from a UEN issuance agency and thereafter activate a Customs Account with Singapore Customs.
• A Declaring Agent may apply for permits on a trader's behalf, and must itself register as a Declaring Agent and obtain a TradeNet user identifier.
• Authorisation of a Declaring Agent is given by key personnel of an entity whose particulars are registered with a UEN issuance agency.

Further retrieved, OFFICIAL-GUIDANCE

• An entity must register with the Accounting and Corporate Regulatory Authority or the relevant UEN issuance agency to obtain a UEN, and then activate its Customs Account.
• A foreign company may operate through a local agent. Where it does, the "Importer" field on the import permit is completed as the agent's name "on behalf of" the name of the overseas principal.

NOT ESTABLISHED

• Whether a foreign entity with no Singapore presence can itself obtain a UEN and activate a Customs Account, as distinct from operating through a local agent. Not addressed by the guidance retrieved.
• The nature, appointment and liability of the local agent, and which statutory provision governs it.
• The goods and services tax overseas vendor registration regime for low value goods. Not researched.
• Whether Tanqory's own establishment in Singapore alters the analysis for inbound shipments. Not researched, and flagged separately at Section 5 matter J-j as a question nobody has asked.

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6.7 Regimes recommended for exclusion from version 1

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6.8 Research limitations, stated so they are not mistaken for findings

1. The Article 18(2) UCC quotation is truncated and the waiver conditions were not obtained. Article 170 was subsequently retrieved verbatim from legislation.gov.uk after five failed EUR-Lex attempts.
2. The Australian link between the section 4 definition of "owner" and the power to lodge an import declaration was not confirmed. The declaration provisions were not retrieved.
3. Whether a foreign entity can itself hold a Singapore UEN was not established, only that a local agent route exists.
4. The United Kingdom finding is confined to section 6 of the 2018 Act. The absence of an establishment requirement in that section is not evidence of its absence elsewhere.
5. Import value added tax, goods and services tax, and low value consignment regimes were not researched for any jurisdiction. They bear directly on matters J-e and J-f and remain entirely open.
6. No source was checked for currency. Each was retrieved on 5 September 2026 in the form the publisher then presented. Customs and low value import regimes have changed materially and repeatedly, and counsel must confirm the current position rather than rely on this record.
7. No determination in this Section has been applied to Tanqory's facts, and none may be treated as advice.

7. Recommended approach to version 1

Legal Operations recommendation, for counsel to accept or reject.

7.1 Cover the smallest set that supports a real lane. A version covering one or two regimes in which J-b is clearly answered is more valuable than a broad version that cannot be operated. The Platform imposes no penalty for a short list, and adding a regime later is a new version with fresh acceptance, which is a controlled and inexpensive operation.

7.2 Do not use GLOBAL for version 1. A single global text would have to satisfy the strictest regime on every one of the eleven matters simultaneously, and would assert coverage of regimes nobody has examined. The exact-match behaviour of the Platform means GLOBAL is selectable only if the text literally declares it, so the choice is deliberate and visible.

7.3 Sequence the regimes by J-b. Prioritise regimes with an established route for a non-resident importer, and defer those requiring local establishment or an indirect representative who assumes joint liability until the commercial model for that representation has been decided.

7.4 Set a review date. Customs law and low-value import regimes have changed materially and repeatedly in recent years. Legal Operations recommends a review interval of not more than twelve (12) months and an explicit trigger for re-examination on any change to a low value or de minimis regime in a covered market.

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8. Per-regime entry template

To be completed by counsel for each regime admitted to Section 5.

REGIME IDENTIFIER:            [exact string consumed by the Platform]
REGIME NAME:
LEGAL FRAMEWORK:              [instruments relied on]
DETERMINED BY:                [name and role of the person giving the determination]
DATE OF DETERMINATION:

J-a  Merchant-owned DDP permissible:        YES / NO / QUALIFIED
     Basis:
J-b  Importer of Record:
     May the merchant act as IOR:           YES / NO / QUALIFIED
     Establishment required:                YES / NO
     Registration required:                 [identifier type]
     Representation required:               NONE / DIRECT / INDIRECT
     Guarantee, bond or deferment required: YES / NO
J-c  Declarant:
     Who may declare:
     Representation basis:
J-d  Customs broker mandatory:              YES / NO / IN SPECIFIED CASES
     Appointed by:
J-e  Duty and import tax payment mechanics:
J-f  Low value or point-of-sale regime:     [regime, threshold, effect]
J-g  Required buyer disclosures:
J-h  Over-collection treatment:
     Under-collection treatment:
J-i  Merchant record retention:             [period, basis]
J-j  Tanqory role sustainable as drafted:   YES / NO / QUALIFIED
     Specific risk of being characterised as broker, declarant, importer or duty payer:
J-k  Effective date:
     Review date:

RESTRICTIONS OR CARVE-OUTS FOR THIS REGIME:

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Appendix A: Sources retrieved

All retrieved 5 September 2026. Grades are defined at 6.0.

Retrieval failures recorded rather than worked around: EUR-Lex returned the consolidated UCC truncated before Title V on five attempts, so Article 170 was obtained from legislation.gov.uk instead; the EUR-Lex quotation of Article 18(2) terminates mid-provision and the waiver conditions were never obtained; the Australian Customs Act import declaration provisions returned a table of contents only, and the AustLII page returned HTTP 403 so the section 4 definition is recorded from the search index; the United States eCFR redirected to an access-control page and Cornell LII was used instead.

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Appendix: Counsel decisions embedded in this draft