{"id":3180,"date":"2024-05-05T01:31:54","date_gmt":"2024-05-04T16:31:54","guid":{"rendered":"https:\/\/skadvisory.jp\/en\/?p=3180"},"modified":"2026-03-17T21:47:27","modified_gmt":"2026-03-17T12:47:27","slug":"amazon_fba_japan_import_deductive_value","status":"publish","type":"post","link":"https:\/\/skadvisory.jp\/en\/amazon_fba_japan_import_deductive_value\/","title":{"rendered":"Amazon FBA Japan: Import Deductive Valuation Method"},"content":{"rendered":"\n

Calculation and Preparation of Import Declaration Values for Amazon FBA Shipments to Japan<\/span><\/h2>\n\n\n\n

Basis for Calculating Import Declaration Values under Japan's Customs Tariff <\/span>Act<\/h4>\n\n\n\n
Concept of customs valuation (determination method for import declaration value):<\/span><\/strong><\/span><\/h5>\n\n\n\n

In general, for imports (under the Customs Act, referred to as an \"Import Transaction\") involving a sales transaction between an overseas seller and a Japanese buyer\/importer, it is possible to declare the price using the CIF adjusted basis sales transaction price as the declaration value. This is referred to as the principal method of determination (Customs Tariff Act Article 4, Paragraph 1).<\/span><\/p>\n\n\n\n

However, in the case of Amazon FBA, Amazon International Sellers bring their goods into the Amazon FC warehouse in Japan while retaining ownership of the goods. In this case, the above principal method cannot be used. Instead, an exceptional method of determination must be used, based on the provisions of Customs Tariff Act Article 4-2 and onwards.<\/span><\/p>\n\n\n\n

The import declaration value for Amazon FBA shipments is most commonly determined using an exceptional method\u2014specifically under Article 4-4 of the Customs Tariff Law, by applying, on a mutatis mutandis basis,<\/span> the domestic sales price determination method set out in Article 4-3, which involves deducting certain domestic costs (import duties and consumption tax, Amazon Referral Fee, Amazon FBA Fee, domestic transportation costs, etc.) from the domestic sales price. This calculation method is known as the Deductive Method.<\/span><\/p>\n\n\n\n

Deductive Valuation Method<\/span><\/span><\/h4>\n\n\n\n
The deductive method based on the domestic sales price follows the formula below:<\/span><\/strong><\/span><\/h5>\n\n\n\n

Step-1) <\/span>
<\/strong>Domestic Sales Price - Amazon Fees - Fulfillment Cost - Other Domestic Fees (e.g., Domestic Transport, Clearance charge)<\/span><\/p>\n\n\n\n

For example, Sales Price 74,500 JPY - Miscellaneous Fees (11,175 JPY + 2,755 JPY) = 60,570 JPY<\/span><\/p>\n\n\n\n

Step-2) <\/span>
<\/strong>Divide the amount from Step 1 by 1.10 (including 10% Japan Consumption Tax), adjusted for the applicable customs duty rate<\/span><\/p>\n\n\n\n

For example, 60,570 JPY \u00f7 110% = 55,063 JPY<\/span><\/p>\n\n\n\n

The 55,063 JPY from above is the import declaration price per product.<\/span><\/p>\n\n\n

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Required Screenshots as Evidence of Sales Price and Fees<\/span><\/span><\/h4>\n\n\n\n
Japan Customs requires sellers to provide clear evidence of the sales price and any deducted fees. The following documents are typically requested:<\/span><\/strong><\/span><\/h5>\n\n\n\n

Evidence of Sales Price:<\/span><\/strong><\/span><\/p>\n\n\n\n

 1. Screenshot of the Amazon.JP Sales Website at [www.amazon.co.jp\/dp\/ASIN NUMBER]<\/span><\/p>\n\n\n

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 2. Screenshot from Inventory Management at the Amazon Seller Central<\/span><\/p>\n\n\n

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Evidence of Amazon Fees (Referral Fees, Fulfillment Costs, etc.):<\/strong><\/span><\/h5>\n\n\n\n

 1. Screenshot of the Revenue and Cost Simulator<\/span><\/p>\n\n\n

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 2. Cost Report: <\/span><\/p>\n\n\n\n

  In some cases, you may also be required to submit the Fulfillment by Amazon Cost Report.<\/span><\/p>\n\n\n

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As professional Attorney for Customs Procedures (ACP) in Japan, we at SK Advisory ensure thorough preparation of all necessary documents and screenshots for the import declaration. You can fully rely on our expertise for all your needs.<\/span><\/h5>\n\n\n\n
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Contact<\/h4>\n\n\n\n

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

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Recommended Content<\/h3>\n\n\n\n
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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

Our ACP Service: The Best Solution for the Japan Importer of Record (IOR) and Exporter of Record (EOR)<\/span><\/h2>\n\n\n\n

ACP is an effective solution for addressing Importer of Record (IOR) and Exporter of Record (EOR) requirements in Japan. Through our ACP service, non-resident entities located outside Japan are able to import and export goods as Non-Resident IOR and EOR.<\/p>\n\n\n\n

Below is an overview of our basic scope of work, together with a diagram illustrating the operational structure of the ACP service. Once ACP registration is completed, the non-resident entity can act as the Importer of Record (IOR) and Exporter of Record (EOR) in Japan.<\/p>\n\n\n\n

Scope of Work \u2013 How We Can Assist<\/span><\/span><\/h4>\n\n\n\n