Overview of Procedures for importing goods into Japan
General processes and procedures for importing goods into Japan could be found on the website of the Japan Customs Service at the following link: https://www.customs.go.jp/english/summary/import.htm
According to Japanese regulations, the import of foreign goods into the Japan is carried out according to the following basic steps:
Step 1: Determining the import category/import conditions of goods
Not all types of goods are allowed to be imported into Japan and not all imported goods are subject to the same import regime. Similar to Vietnam and other countries in the world, Japan also sets out regulations on import prohibitions, import restrictions or specific controls for certain goods. Therefore, before importing goods into the Japanese market, importers need to carefully consider whether the goods are allowed to be imported into this country or not and, if so, what are the import conditions/requirements for those goods.
Detail of Step 1 at: https://wtocenter.vn/rcep-market/26571-determining-the-import-categoryimport-conditions-of-goods-into-japan
Step 2: Determining the classification of goods
Determining the classification (HS) for goods is a very important step in determining the applicable tariffs on those goods. According to the World Customs Organization (WCO), member countries will use a unified HS code up to the first 6 digits, while the subsequent digits in the HS code are under the sole discretion of each country, so these numbers may differ between countries.
Vietnam is currently applying an 8-digit HS system according to the ASEAN Harmonized Tariff Nomenclature (AHTN), while Japan is currently applying a detailed HS System up to 9 digits. Therefore, to export goods to Japan, businesses should pay attention to determining the HS code according to the Japanese HS system (not according to the Vietnamese HS system).
Detail of Step 2 at: https://wtocenter.vn/rcep-market/26570-determining-the-classification-of-goods-imported-into-japan
Step 3: Determining tariffs, duties and fees
Import tariffs
After determining the classification of goods according to the Japanese HS system, importers can determine the import tariff rates applicable to those goods. The tariff rate is usually calculated as a percentage of the customs value of the goods.
For Vietnamese goods imported into Japan, businesses currently have 06 tariff options, each option corresponding to a certain tax rate and conditions for enjoying the tax rate. Specifically:
- MFN tariff
- GSP tariff
- AJCEP tariff
- VJCEP tariff
- CPTPP tariff
- RCEP tariff
Other taxes and duties
In addition to import tariffs, goods imported into Japan are also subject to other taxes, such as:
- Consumption Tax
- Excise tax
- Anti-dumping tax, anti-subsidy tax and safeguard duties
- Customs fees
Detail of Step 3 at: https://wtocenter.vn/rcep-market/26569-determining-tariffs-duties-and-fees-of-imported-goods-into-japan
Step 4: Import declaration, payment of tariffs, taxes and customs clearance
All goods imported into Japan must be declared to Japanese 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 some required documents.
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.
Detail of Step 4 at: https://wtocenter.vn/rcep-market/26568-import-declaration-payment-of-tariffs-taxes-and-customs-clearance
Source: Center for WTO and International Trade
