Procedures for refunding duty on mail order items purchased through personal import and returned

If an item purchased and imported through mail order for personal use does not meet the satisfaction of the importer in terms of quality, etc., and meets all of the following conditions, the importer may return the item to the seller and receive a refund of customs duties, etc. paid at the time of importation.

• Within 6 months from the date of their obtaining an import permit. (Date of receipt if mail)
• No change in their nature and form from the time of import.
  (Note) Mail order sales refers to sales of products made by presenting product details, selling prices, and other conditions to an unspecified large number of persons and receiving applications for sales contracts by mail, telephone, or other means in accordance with the conditions presented, and does not include sales conducted between individuals via social networking services and other means.

When returning goods by postal mail, if you wish to get duties and taxes refunded, you need to go to the nearest customs office and present the goods to be returned for advanced inspection. Please contact the customs office where the actual procedure will be carried out for detailed information on the procedure and advance confirmation of required documents.

On the other hand, when returning goods by a method other than postal mail, the same procedures as for general cargo are required, even if the goods were purchased by mail order. Please contact the customs office with jurisdiction over the bonded area where the goods are to be brought in, or the courier that handles the transportation or customs clearance of the goods.
　*Tokyo Overseas Mail Sub-branch Customs handles only postal items.

【c.f.】Jurisdiction and Location of Japan Customs

【c.f.】1604 Procedure for requesting tax refunds for those imported goods to be re-exported or destroyed due to breach of transaction contract. （Customs Answer）

○Procedure for requesting tax refunds
(If the price is more than 200,000 yen, an export declaration is required separately.)

《Items, documents, etc. to be prepared》

• ① Actual goods to be returned (by mail)
  *Customs checks actual goods that will be returned by mail, so please make sure the box can be easily opened.
• ② Application form for Advanced-Inspection of exported mail　→　1 sheet (2 copies if you need a copy for yourself.)
  *The blank form is prepared at the customs office.
• ③ Application form for customs duty refund (reduction/exemption) due to exportation of imported breach-of-contract goods (Customs Form T-1640) →　2 copies
• ④ Evidence that the goods had been purchased by mail-order and for personal use
  *For example, catalogs, order forms, purchase history, etc.
  *Please also prepare the return policy and return address, if any.
• ⑤ Import permit (Notice of Assessment of Duties and Taxes Postal Matters and Receipt in case of postal items)
• ⑥ Invoice at the time of import
• ⑦ Invoice for export
  *You can download the forms from the Japan Post website.
  *Please prepare several copies.
• ⑧ A copy of the bankbook or a cash card of the account to which the tax refund will be transferred
  *If the account is not in the name of the importer, a letter of attorney by the importer is required.
  *In addition to the above, a photograph (printed) of the item to be returned may be required to verify its identity with the returned item.

《Flow of Tax Refund Procedures》

• ① Visit the nearest customs office and present the items to be returned (mail) with the necessary documents to Customs for advanced inspection.
• ② After the advanced inspection, please send your mail from the nearest post office and receive the “Mail Receipt”.
• ③ After presenting the “Mail Receipt” to the customs office where the advanced inspection was conducted, the procedure is complete.

【Caution】

• It may take 1-2 hours for the advanced inspection and confirmation of required documents.
• Since the procedure may not be completed due to incomplete documents, etc., it is recommended that you contact the customs office where the procedure will be carried out in advance for guidance.
• It takes about 1 month to transfer the refund of duties and taxes.
• If the value of items is more than 200,000 yen, a separate export declaration is necessary. For specific procedures, please contact the customs office that handles the procedures.
• It is recommended that you register your declaration data with Japan Post in advance to facilitate the procedure.