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)
|Okinawa Regional Customsemail@example.com [Public Relations Office]|
Reference Information: Japan Customs’ Website (https://www.customs.go.jp/english/index.htm)