Japan
Customs value in Japan
Customs valuation
CIF-type basis — transport and insurance to the border are included
Transaction value including transport-related expenses up to arrival at the port of import and insurance (CIF basis).
Customs Tariff Law, Arts. 4 to 4-9 · Japan Customs
Under this basis the invoice is only the starting point. LandedGrid uses your Incoterm to decide which transport costs are inside the price, then adds or removes them, and adds packing, selling commissions, assists and royalties where you report them. If the sale is between related parties or there is no sale, the transaction value method may not be available and the calculation stops at “valuation review required”.
What LandedGrid does not calculate for this destination
- preferences: EPA rates are covered where the partner country is unambiguous. GSP/LDC preferences and group agreements whose membership is not yet ingested are not offered.
- trade remedies: Anti-dumping, countervailing and emergency duties are imposed by cabinet order and are not in the tariff schedule LandedGrid ingests.
- quotas: Tariff-quota (TQ) lines are shown with their out-of-quota rate. In-quota treatment requires a quota certificate and is never assumed.
- excise: Liquor tax, tobacco tax and petroleum taxes are not calculated.
- regulatory: The tariff schedule’s “Law” column flags other statutes (food sanitation, plant protection and others). The requirements themselves are not detailed.
- The tariff schedule pages state that they are “for reference only, not for official use”. LandedGrid treats them as the authoritative published schedule but every result links the source edition.