Notice Regarding List-Based Customs Clearance for Perfume Items
2015-01-08
In accordance with the amendments to the Individual Consumption Tax Act applied on January 1, 2015, perfume may be eligible for list-based customs clearance only for items imported for personal use.
However, Customs has not yet announced specific implementation rules, so some details may still change.
● Major changes regarding perfume
1. Personal use standard: No change, limited to 1 bottle of 60 ml (2 oz) or less
2. Eligible for list-based customs clearance: Previously subject to general customs clearance, but items shipped from the U.S. may be processed through list-based customs clearance if the purchase amount is $200 or less
* To proceed with list-based customs clearance for perfume items, the product name must include the volume (ml or oz) for smooth processing.
If the volume is not indicated, the item may be excluded from list-based customs clearance and processed as a general import declaration.
However, Customs has not yet announced specific implementation rules, so some details may still change.
● Major changes regarding perfume
1. Personal use standard: No change, limited to 1 bottle of 60 ml (2 oz) or less
2. Eligible for list-based customs clearance: Previously subject to general customs clearance, but items shipped from the U.S. may be processed through list-based customs clearance if the purchase amount is $200 or less
* To proceed with list-based customs clearance for perfume items, the product name must include the volume (ml or oz) for smooth processing.
If the volume is not indicated, the item may be excluded from list-based customs clearance and processed as a general import declaration.