The number of import permits has been increasing significantly over the past few years due to the expansion of cross-border electronic commerce. In the midst of this trend, many cases of smuggling of illicit drugs and intellectual property infringing goods have been detected, and cases of inappropriate importation of FS-used cargo (*) by impersonation and tax evasion by low value declarations have become apparent.
In light of this background, the Customs and Excise Department will take the following measures, which will come into force in October 2025, to ensure both strict border control and prompt and proper clearance (taxation).
1. Addition of Import Declaration Items
The following items (1) to (3) will be added as import declaration items. （The following items will be added as import declaration items (Comes into force on October 12, 2025)
(1) “Location and name of the place of carriage” of the cargo after import permission is granted.
(2) “Whether or not the shipment falls under the category of mail-order goods” (**)
(3) In the case of mail-order shipments is used, “Platform Name, etc.”. (***)
2. Simplified Import Custom Clearance System for Small-lot Shipments
In light of the nature of small-lot shipments requiring prompt customs clearance, a simplified import customs clearance system was established to allow businesses handling large volumes of ocean freight that meet certain conditions to omit certain declaration items (e.g., tax numbers). (Comes into force on October 12, 2025).
The conditions for use of the simplified import (tax payment) declaration procedure, which omits some of the declaration items (tax numbers, tax rates, tax amounts, etc.), apply to shipments that meet all of the following conditions.
(1) Ocean freight that falls under the category of mail-order freight
(2) Shipments subject to the duty exemption system for small value shipments (taxable value of 10,000 yen or less)
(3) Shipments not subject to domestic consumption tax other than consumption tax
(4) Shipments that do not require certification/confirmation under other laws and regulations
(5) Shipments that are not subject to misrepresentation of place of origin
Shipments for which advance information is provided prior to import declaration/preliminary declaration, and which are declared by NACCS (Nippon Automated Cargo and Port Consolidated System)
(*) FS (Fulfillment Service)-used Cargo means a cargo that is intended to be sold in Japan by using fulfillment services (a service that undertakes a series of overall operations from order acceptance to delivery (order receipt, inventory management, packaging, shipping, delivery, payment collection, etc.) provided by EC platform operators, etc.). FS-used shipments are shipments that are intended to be imported with the intention of being sold in Japan using the FS service. Unlike mail-order shipments, FS-used shipments are imported before a sales contract is concluded between the seller and purchaser.
(**) Mail-order goods mean goods purchased through mail-order sales via the Internet, etc. and then shipped from a foreign country to Japan by a seller, etc. (***) Platforms (PF) include (1) PFs for listing or opening a store, and (2) PFs for selling goods on a company’s own website (see the figure below).
(***) Platforms (PF) include (1) PFs for listing or opening a store, and (2) PFs for selling goods on a company’s own website (see the figure below).
