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Home > Tokyo Customs > Are gifts and free commercial samples subject to duty and taxes?

Are gifts and free commercial samples subject to duty and taxes?

Ｑ Are gifts and free commercial samples subject to duty and taxes?


Ａ Gifts from friends or family members and free product samples, etc., are subject to duty and taxes even if there is no actual payment.


In principle, the customs value of imported goods is determined based on the price actually paid, but if this principle method of determining the customs value cannot be applied, the customs value is determined on “the price of identical or similar goods”.


If Customs makes an inquiry about the customs value but the item is a gift from friends or family members, please contact the sender and submit price documents such as receipts and purchase histories to Tokyo Overseas Mail Sub-branch Customs.
If it is difficult to contact the sender to inquire about the purchase price, etc., the customs value will be determined by referring to “the price of identical or similar goods”.

Even in cases of free product samples, etc., these are subject to duty and taxes, so please ask the sender to attach the invoice to the exterior of the parcels.


If an invoice is not attached and price documents cannot be submitted when Customs makes an inquiry, the customs value will be determined by referring to “the transaction prices or price lists of identical or similar goods”.


【c.f.】 1404 Alternative Methods to Determine the Customs Value of Imported Goods （Customs Answer）


【c.f.】 6104 When the Price of an International Postal Article is Unknown （Customs Answer）