Philippine Department of Agriculture – Tokyo

Custom Clearance

The importer of the cargo must make an import tax declaration to the director general of the competent customs after discharging cargoes from abroad and carrying them into a bonded area.

Tax Declaration of Duties, etc.

Taxes, such as duties and consumption taxes (or liquor tax in the case of liquor), are imposed on imported goods. It should be noted that even in the case of duty-free goods, consumption taxes are imposed. The person who pays duties is the importer of the relevant cargoes, in principle, and is ordinarily the consignee of the invoice. In practice, a customs broker often takes customs clearance procedures by proxy and temporarily pays duties, etc. for the importer, and later charges the importer said expenses and fees integrally after delivering the cargoes.

Inquiries Concerning Customs Procedures
(Contact Points for Major Customs Counselors)

E-mail Address List [Customs Couselor]
Customs E-mail Address
Tokyo Customs
Yokohama Customs
Kobe Customs
Osaka Customs
Nagoya Customs
Moji Customs
Nagasaki Customs
Hakodate Customs
Okinawa Regional Customs [Public Relations Office]

Reference Information: Japan Customs’ Website (

Food Sanitation
Plant Products
Animal Products
Aquatic Products
Alcohol Products
Custom Clearance
Food Labeling

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