{"id":734,"date":"2021-11-17T17:42:38","date_gmt":"2021-11-17T08:42:38","guid":{"rendered":"https:\/\/skadvisory.jp\/en\/?page_id=734"},"modified":"2026-03-17T21:30:54","modified_gmt":"2026-03-17T12:30:54","slug":"q2-import-transaction-in-customs-valuation","status":"publish","type":"page","link":"https:\/\/skadvisory.jp\/en\/customs-valuation-qa\/q2-import-transaction-in-customs-valuation\/","title":{"rendered":"Q2: What is an \u201cImport Transaction\u201d?"},"content":{"rendered":"\n

Question 2: What is an \u201cImport Transaction\u201d?<\/span><\/h2>\n\n\n\n

In question 1, we mentioned that you can't use the Primary method of customs valuation if you do not have an \u201cImport Transaction\u201d. So, what is \"Import Transaction\"?<\/span><\/p>\n\n\n\n

An Import Transaction refers to a transaction in which a person or company located in Japan, acting as the buyer, enters into a sales contract with an overseas seller for the purpose of bringing goods into Japan, and such sale actually results in the importation of the goods into Japan. In general, only sales transactions that actually result in the importation of goods into Japan qualify as Import Transactions.<\/span><\/p>\n\n\n\n

Therefore, for example, when a non-resident company imports goods into Japan without a buy\/sell transaction, the company cannot use the primary method. In such cases, it is not permitted to simply rely on the invoice value.<\/p>\n\n\n\n

Q&A for Customs Valuation<\/span><\/h2>\n\n\n\n
\n
<\/a><\/path><\/svg><\/span>Q1 - Primary Method of Customs Valuation<\/span><\/div>\n\n\n\n
<\/a><\/path><\/svg><\/span>Q2 - \"Import Transaction\" in Customs Valuation<\/span><\/div>\n\n\n\n
<\/a><\/path><\/svg><\/span>Q3 - Identical or Similar Goods Value Method for Customs Valuation<\/span><\/div>\n\n\n\n
<\/a><\/path><\/svg><\/span>Q4 - Deductive Value Method for Customs Valuation<\/span><\/div>\n\n\n\n
<\/a><\/path><\/svg><\/span>Q5 - Computed Value Method for Customs Valuation<\/span><\/div>\n\n\n\n
<\/a><\/path><\/svg><\/span>Q6 - Fall-Back Method for Customs Valuation<\/span><\/div>\n\n\n\n
<\/a><\/path><\/svg><\/span>Q7 - Customs Valuation Method for E-Commerce Goods<\/span><\/div>\n<\/div><\/div>\n\n\n\n
<\/div>\n\n\n\n
\n
\n
\n

Contact<\/h4>\n\n\n\n

Contact us 24 hours through the form<\/span><\/p>\n\n\n\n

<\/div><\/div>\n\n\n\n

<\/p>\n\n\n\n

<\/div><\/div>\n\n\n\n
Contact Form<\/span><\/i><\/div><\/a><\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n

Recommended Content<\/h3>\n\n\n\n
\n
\n
\"\"<\/figure>\n<\/div><\/div>\n\n\n\n
\n

ACP Service (Attorney for Customs Procedures) Import Japan<\/a><\/h4>\n\n\n\n

Foreign entity can become Importer of Record (IOR) by appointing an Attorney for Customs Procedures (ACP)<\/a><\/p>\n\n\n\n

Learn more<\/span><\/i><\/div><\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n

Why choose us?<\/span><\/h2>\n\n\n\n

We specialize in navigating complex issues at the intersection of customs procedures and taxation\u2014an area where our ability to offer practical, comprehensive support from both perspectives sets us apart. Understanding the close relationship between customs duties and national taxes (especially, Japan Consumption Tax - JCT), and addressing both in an integrated manner, is crucial in the context of international trade.<\/strong><\/p>\n\n\n\n