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
Importers themselves purchase directly from foreign mail order companies, retailers, manufacturers, etc.
Import through an import agency
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
Grains such as rice and their preparations
Milk, cream, etc. and their adjustments
Meat preparations such as ham and canned beef
Tobacco, refined salt
Leather goods such as travel equipment and handbags
Knit clothing
footwear
Imitation goods for personal use (excluding those made of base metals)