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.
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.
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.
The import declaration price is determined by the following flowchart:
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.