All goods imported into Japan must be declared to Japan Customs. The importer must declare and submit a Customs Declaration Form (Form C5020: http://www.customs.go.jp/kaisei/youshiki/form_C/C5020.pdf) with documents:

• Bill of lading
• Commercial invoice
• Packing list, freight receipt, insurance certificate
• Certificate of origin (C/O) according to the provisions of a specific FTA (if you want to enjoy tariff preferences under that FTA)
• Import license/certificate of import approval according to the provisions of the Customs Law and other relevant regulations (for goods subject to import restrictions and requiring import licenses)
• Tax payment receipt
• Other documents (food safety certificate, animal/plant quarantine certificate, etc.)

Japanese Customs may conduct inspections in necessary cases to ensure that the importer's declaration is consistent with the actual goods (goods meet technical standards, ensure food hygiene and safety, have correct origin, and are labeled according to regulations, etc.).

Japanese Customs will clear and release the goods if the importer has submitted all documents, fulfilled the obligation to pay taxes and fees, and the declared information is verified to be consistent with the actual goods.

Source: Center for WTO and International Trade

• Overview of Procedures for importing goods into Japan
• Determining the import category/import conditions of goods into Japan
• Determining the classification of goods imported into Japan
• Determining tariffs, duties and fees of imported goods into Japan