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Home > Export/Import > Customs Answer(FAQ) > 1703 Application of the Consumption Tax on the Duty-Exemption Procedures (Customs Tariff Law) (FAQ)

1703 Application of the Consumption Tax on the Duty-Exemption Procedures (Customs Tariff Law) (FAQ)


 The relationship between the application of exemption of (domestic) consumption tax and that of exemption of customs duty is as follows.
Articles of duty-exemption (Customs Tariff Law)
Exemption of consumption tax (Item 1, Article 13 of the Law for the Collection of Excise Taxes on Imports)
Exemption of domestic consumption tax (Item 3, Article 13 of the Law for the Collection of Excise Taxes on Imports
Remark
Article 14

(Unconditional Exemption from Customs Duty)




•"Partial application” in Item 3-2 indicates goods for educational or publicity purposes presented by the United Nations, etc.
•"Partial non-application” in Item
10 indicates goods, the consumption tax of which is exempted by Article 7 or 8 of the Consumption Tax Law.
•Item 12 and 15 are excluded.
•"Partial tax-free” in Item 16 is goods stipulated in Article 14-4 of the Cabinet Order for Enforcement of the Consumption Tax Law. 
  
Item 1
(Articles for the use of the Imperial Household)
Y
Y
Item 2
(Articles belonging to the head of any foreign country)
Y
Y
Item 3
(Decorations presented by any international organization, etc.)
Y
N
Item 3-2
(Articles presented by the United Nation, etc.)
Partial application
N
Item 3-3
(Official catalogs of international exposition)
Y
N
Item 4
(Records and other documents)
Y
N
Item 5
(Articles under the state monopoly which are imported by the Government)
N
N
Item 6
(Samples for soliciting orders)
Y
N
Item 6-2
(Quality labels)
Y
N
Item 7
(Portable commodity)
Y
Y
Item 8
(Goods to be moved)
Y
Y
Item 9
(Articles for official use which are returned to Japan)
Y
Y
Item 10
(Re-imported goods, excluding goods exempted or refunded)
Partial
 non-application
N
Item 11
(Containers of re-imported goods)
Y
N
Item 13
(Scraps of any wrecked Japanese vessel, etc.)
Y
N
Item 14
(Goods reshipped to Japan owing to an accident)
Y
N
Item 16
(Appliances for the use by physically impaired persons, etc.)
Partial tax-free
N
Item 17
(Film for newsreels, etc.)
Y
N
Item 18
(Articles whose total customs values are not more than 10,000 yen)
Y
N
Article 15

(Exemption from Customs Duty for Specific Use)



 
 
 
 
•"Partial application" of Item 5-2 is subject to B or C of the Item.
•Item 6 and 7 are excluded.
•"Partial application” of Item 10 indicates goods listed in items 2 to 4, Article 25-2 of the Cabinet Order for Enforcement of Customs Tariff Law.
Paragraph 1
 
Item 1
(Specimens, articles for reference, or articles for scientific research)
N
Y
Item 2
(Articles for the purpose of scientific research and education)
Y
Y
Item 3
(Articles donated for charity)
Y
Y
Item 3-2
(Articles donated to promoting international goodwill
Y
Y
Item 4
(Articles donated for ceremonial or religious worship purposes)
Y
N
Item 5
(Articles donated to the Japan Red Cross Society)
Y
N
Item 5-2
(Goods which are to be consumed on the site of the international exposition)
Y
Partial application
Item 8
(Instruments used for the safe landing and take-off of aircraft, etc.)
N
N
Item 9
(Moving automobiles, etc.)
Y
Y
Item 10
(Goods which are to be exempted under any international treaty)
Partial application
N
Article 16
Paragraph 1

(Exemption from Customs Duty on Goods for Diplomats, etc.)

Y
Y

 

Article 17

(Exemption from Customs Duty for Re-exportation)


 

Paragraph 1
 
Item 1
(Goods to be processed or to be used as materials for processing)
Y
Y
Item 2
(Containers for imported goods)
Y
N
Item 3
(Containers for exported goods)
Y
N
Item 4
(Goods to be repaired)
Y
Y
Item 5
(Articles for scientific research)
Y
Y
Item 6
(Articles for testing)
Y
Y
Item 6-2
(Equipments to be used for testing imported/exported goods)
Y
Y
Item 7
(Samples for soliciting orders, etc.)
Y
Y
Item 7-2
(Articles to be used at international athletic meetings, or the like)
Y
Y
Item 8
(Articles for the traveling show, etc.)
Y
Y
Item 9
(Articles for exhibiting at an exposition, etc.)
Y
Y
Item 10
(Automobiles imported by people who temporarily enter into Japan, etc.)
Y
Y
Item 11
(Goods under the provisions of any treaty)
Y
Y

 

(Note)
  1. "Y" indicates the application of exemption of (domestic) consumption tax, and "N" represents the non-application of the exemption.
  2. The column of "Exemption of domestic consumption tax" excludes the consumption tax.

 


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Please see No. 9301 for inquiries.