Different Country Options For Billing And Shipping Address


When customers are in the checkout, I want the Billing and Shipping country options to be different. So that someone in the US can buy an item, but cannot get it shipped to the US.

I've gone into Administration > Shipping & Taxes > Countries

but this sets the country options in the billing and shipping address.

Is there a way to set different country options for the Billing and Shipping ?

Does it work in the same way if the "Are shipping and billing addresses the same?" option set to No ?