•"Partial application” in Item 3-2 indicates articles for educational or publicity purposes presented by the United Nations, etc.
•Item 12 and 15 are excluded.
•"Partial tax-free" in Item 16 is established in Item 4, Article 14 of the Consumption Tax Law Enforcement Order.
•Application of Item 18, Article 14 of the Customs Tariff Law:
Articles whose total customs values are not more than 10,000 yen
[Articles which have impact on industries in Japan (leather goods, knit goods, shoes, etc.):
Item 3, Article 16 of the Cabinet Order of the Customs Tariff 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)

Y

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 the relief goods to the victims of a nuclear accident, etc.

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