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Home > Tokyo Customs > How does Customs determine the classification of goods and the applicable customs duty rate?

How does Customs determine the classification of goods and the applicable customs duty rate?

Ｑ How does Customs determine the classification of goods(HS code) and the applicable customs duty rate?


Ａ Customs determines the tariff classification(tariff codes) and customs duty rate (general tariff) in the Customs Tariff Schedule according to various information about the imported items, such as characteristics, materials, usage and country of origin, etc.


However, cases where the total customs value of the items is 200,000 yen or less, are subject to the application of simplified tariff, which is prescribed separately from the general tariff, in order to process taxation more quickly. (Some items are excluded, such as shoes, bags, etc.)
※The simplified tariff takes priority over the general tariff.

Additionally, when importing goods, not only the duty but also taxes(national consumption tax and local consumption tax) are applied.


【c.f.】 1201 Outline of Customs Tariff Clarification （Customs Answer）


【c.f.】 1001 Simplified tariff applicable to goods at a total value of 200,000 yen or less (general import freight and international parcel post ) （Customs Answer）