When you sell to overseas buyers, import fees (including taxes and customs charges) will apply for the country you're sending the item to.
The fees are usually based on the item's price, shipping weight, dimensions, and country of origin, plus any taxes, duties, and fees from the country you're sending the item to.
Buyers are responsible for paying import fees when they receive their item. Sellers can't include these costs in the item's purchase and shipping price. 
You can get an estimate of your import taxes to your country by putting your zip code in the box provided for calculating import taxes.

If you are an International Buyer and want to have the card shipped to an address in the United States simply do the following:
1. Click on the BIN button or accept my counteroffer to purchase the card or item
2. On the checkout page you need to edit the shipping information. Edit and type in your friend's name and address in the United States
3. Then, you simply complete the purchase of the card and pay for it
4. I print out the shipping label and it will automatically print the label with the shipping address to your friend's house
5. I am covered by eBay's seller's guarantee without a problem
6. That's all there is to it