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Home > Export/Import > Customs Answer(FAQ) > 6103 How to Interpret the Assessment Notice of International Mail and Subseque (FAQ): Japan Customs

6103 How to Interpret the Assessment Notice of International Mail and Subsequent Procedures (FAQ)

 The director of the Customs branch office issues and sends an Assessment Notice of International Mail when customs duties, national and local taxes are levied on the postal article, the value of which does not exceed 20 thousand yen, or which is gift etc..

 The Assessment Notice lists the quantity and value of the tax base for customs duty and national and local consumption taxes, applicable tax rates, and the amount of tax due, as well as the name of the postal article subject to tax.

 First, the column of the “Customs Duty” is explained. Some customs duties are based on the quantity; however, in general, the selling price is the tax base. In principle, the CIF price, including cost, insurance and freight, is the tax base.

 The applicable tax rate is the simplified tariff rate for a parcel whose taxable value is ¥200,000 or less. However, when the same goods are sent separately from the same sender to the same recipient at the same time (for example, the goods are separately sent due to the weight restriction), the taxable value would be the summation of all the parcels. In addition, the simplified tariff rate is not applied to certain clothes, such as woolen products, or shoes, or when the recipient does not wish to use the simplified tariff rate.

 Next, national consumption tax is explained. The tax base of the consumption tax is the summation of the taxable value of the customs duty and the amount of national consumption tax, excluding the amount of customs duty and some consumption taxes such as liquor tax, etc. Liquor tax, tobacco tax and special tobacco tax are quantity-based taxes.

 Lastly, local consumption tax is explained. The local consumption tax is a local tax and adopts the amount of consumption tax as the tax base.

 The column of the “Amount of Tax Reduction and Exemption” shall be filled in when customs duty and national consumption tax are exempted or reduced.

 The recipient of a postal article cannot receive the postal item unless the full amount of tax due listed in the Assessment Notice has been paid. As for a method of payment, for goods with duty amount of ¥10,000 or less or goods with duty amount over ¥10,000 but less than or equal to ¥3000,000 where the recipient makes a request for delivery, the parcel is delivered directly with a Assessment Notice and a statement of payment. The recipient may receive the parcel by paying duty upon delivery. In other cases, the recipient may receive the parcel by paying duty at the window in the post office designated by the Assessment Notice.

(Article 3-3 , from Article 4 to Article 4-8 of the Customs Tariff Law, 77-4 of the Basic Notice of the Customs Law, 3-3-1 (1) (b) of the Basic Notice of the Customs Tariff Law, Article 59 of the International Mail Provisions)

For consultations on customs procedures, please contact the nearest Customs Counselor.
Please see No. 9301 for inquiries.