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This article applies to selling in: Japan

Main trade procedures and customs valuation when selling goods in Japan using FBA

This Help page explains the main trade procedures and customs valuation methods required for when a seller, using FBA, ships goods from overseas and delivers them to Amazon fulfillment center(s) in Japan.

Note: This document is not intended to be an exhaustive description of all procedures required by Japanese legislation, but is for general information and educational purposes only to encourage sellers using FBA to make their own decisions on the procedures they should follow for imported goods. This does not and is not intended to constitute legal advice, and should not be used as a substitute for competent legal advice from a licensed professional attorney. Refer to the relevant laws and regulations for details on the various treatments and required procedures, and contact customs and other authorities or licensed professional attorneys as necessary. Depending on the goods imported, aside from the import permissions required under the Customs Act, separate licenses or approvals may also be required under each import-related legislation and regulation. Refer to Contact Information of the Relevant Authorities for information on import licenses and approvals that may be required under import-related legislations and regulations. Neither Amazon nor its affiliates guarantee, represent, or warrant the accuracy, timeliness, or completeness of any information included in this document. We disclaim all liability in respect to actions taken or not taken based on any part of this document.

Import declaration process and trade procedures that should be conducted by a seller

This section explains the general process from the shipping of goods from overseas to the delivery to fulfillment centers in Japan, and the details of each process and the trade procedures required.

Image (Japanese)

Image (Chinese)

  1. Preparation for export
  2. Preparation for import
  3. Transport arrangement and export declaration
  4. Import arrangement, import declaration and import permit
  5. Delivery to Amazon fulfillment center(s)

Customs duty and import consumption tax

In general, the customs duty and import consumption tax to be paid at the timing of the import declaration are calculated by multiplying the import declaration price by the applicable customs duty rate. It is important for the importers to take the responsibility to calculate the import declaration value and to make a correct declaration. After receiving the import declaration, the customs office will check whether the import declaration price has been calculated accurately based on the provisions of the customs legislations. If the declaration price is deemed to be inaccurate, it is possible that they may not permit the import. To prevent such situation, the seller should ensure that they have an accurate understanding on how to determine the import declaration price in accordance with the customs legislations, and to utilize the appropriate determination method. For more information, go to Customs valuation methods.

Customs valuation methods

The import declaration price is determined by the following flowchart:

Image (Japanese)

Image (Chinese)

  1. Principle
  2. When the principle method cannot be used
  3. Methods for exceptions
    1. Using the transaction value of identical or similar goods
    2. Using the production cost
    3. Reverse engineering a value based on the sales price in Japan
    4. Other methods


The understanding mentioned above is based on the policy published by customs office. Sellers and importers are responsible to confirm the product evaluation with the cost at Amazon and the cost outside of Amazon with JP Customs office.

Contact information of the relevant authorities

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