How is the customs value calculated?

Ｑ How is the customs value calculated?

Ａ In principle, this is calculated by adding freight charges, insurance premiums and related costs from the exporting country to Japan to the value of items to be imported.

In case of postal items, this is calculated by adding postage to the value of the contents indicated on the Customs Declaration Form, invoice or other price documents attached to the exterior of the parcels.
(If the goods are insured, the insurance premium will also be added.)

Additionally, when the price of items is unknown or when there appears to be an error in the price documents, Customs sends a “Notice of Customs Clearance Procedure for Postal Matters from Abroad” (by simple registered Mail) to the recipient(importer) for confirmation.

The recipient of the Notice should obtain price documents for the item from the sender(exporter) and submit them to Tokyo Overseas Mail Sub-branch Customs.

【c.f.】 1403 Primary Method to Determine the Customs Value of Imported Goods （Customs Answer）