How to pay import tax in Japan?

Navigating Import Tax Payments in Japan

When importing goods into Japan, it is essential to be aware of the import tax obligations and the specific procedures for paying these taxes. Japanese import taxes are levied on the value of the imported goods, including their cost, insurance, and freight (CIF) value.

Payment Channels

The payment of import taxes in Japan can be made through two primary channels:

1. Banks or Post Offices: Import taxes can be paid in cash or by automatic bank transfer at designated banks or post offices. The Multi-Payment Network System (MPS) is utilized for these payments, and the corresponding code to use is 1311.

2. NACCS (Nippon Automated Cargo and Port Consolidated System): Companies with a registered NACCS account can directly transfer import taxes from their bank accounts to Japan Customs. This method requires prior registration and authorization.

NACCS Direct Account Transfer

NACCS is an electronic customs clearance system that provides a convenient and efficient way to pay import taxes. By linking a bank account to the NACCS system, companies can make direct transfers to Japan Customs upon receipt of the import declaration.

Steps for NACCS Direct Account Transfer:

1. Register for a NACCS account and obtain authorization.
2. Link a bank account to your NACCS account.
3. Submit the import declaration through the NACCS system.
4. Receive the import declaration notice from Japan Customs.
5. Confirm the amount of import tax due.
6. Transfer the tax amount from the linked bank account to the designated Japan Customs account.

Additional Notes:

• The import tax rate varies depending on the type of imported goods.
• Late payments may result in penalties and interest charges.
• It is advisable to seek professional advice or consult with Japan Customs for specific details and assistance related to import tax payments.

By understanding these payment methods and following the appropriate steps, importers can ensure timely and accurate payment of import taxes in Japan, facilitating a smooth and efficient customs clearance process.