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Home > Export/Import > Customs Answer(FAQ) > 6104 When the Price of an International Postal Article is Unknown (FAQ)

6104 When the Price of an International Postal Article is Unknown (FAQ)


  In principle, the taxable value of imported goods is determined on the basis of the price paid by a buyer to a seller. When the price of the postal article, which is the basis of the taxable value, is unknown, Customs sends a post card entitled "Notice of Customs Clearance for International Mail" to the recipient of the parcel, requesting submission of an invoice, receipt, price lists, or product catalogue, etc. Thus, please keep these documents in a safe place.

  If the good is a gift from a friend or someone living abroad, rather than one directly imported from overseas by the recipi4ent, the recipient does not have price data such as an invoice and it would probably be difficult to ask the sender regarding the price.
 
 In such a case, customs shall determine the price, referring, for example, to the price of the same or similar products.

  For details, please contact the nearest Customs office.

(From Article 4 to Article 4-8 of the Customs Tariff Law, 76-4-1 of the Basic Notice of the Customs Law)




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