About tariffs on personal imports

When importing goods from overseas, in principle, tariffs will be levied on the goods, even if they are personal goods or gifts.

●Form of personal import

Imports of goods for which 60% of the total price of goods is 10,000 yen or less are exempt from customs duty and consumption tax.

*There are exceptions such as alcohol, cigarettes and shoes.

●Calculation method of taxation of personal import

Example1

When importing a product with a product price of $1000

Tariffs　

$1,000 x 60％＝$600 

Taxable amount=$600 x Tariff rate

Import consumption tax

$1,000 × 60％＝$600 

Taxable amount=($600 +Tariff rate) x sales tax rate

Example 2

When importing a product with a product price of $90

Tariffs　

$90 x 60％＝$54

$ 54 is less than 10,000 yen(assume $1=110yen) and is exempt from tax.

Import consumption tax

exempt from tax as well

●Products that are taxable even if the taxable price is 10,000 yen or less