Notice of Changes to the Self-Use Allowance Criteria for Perfume
2015-03-18
Hello, this is UniAuction.
In our previous notice (Notice of Changes to the Aggregated Taxation Criteria Following the Revision of Customs Service Notice), we informed you that the revised Customs Service notice, "Notice on Handling Import Customs Clearance Affairs," would take effect from March 13, 2015.
That notice included a change to the self-use allowance criteria for perfume.
(Reason for revision: During the review of the import customs clearance system for express consignments in line with changes in the international trade environment, the rules for perfume imported for self-use were updated to align with the duty-free regulations for perfume carried by travelers.)
The main change is that the previous limit of one bottle for perfume has been removed.
In other words, if the total volume of perfume (the sum of all perfume volumes) is 60㎖ (2oz) or less, itemized customs clearance is now available regardless of quantity.
Thank you.
● Major changes related to perfume
1. Self-use allowance criteria: 60㎖ (2oz) or less, regardless of quantity
2. Itemized customs clearance available: For items shipped from the U.S., itemized customs clearance is available if the purchase amount is $200 or less (for items from outside the U.S., $100 or less)
* To proceed with itemized customs clearance for perfume items, the product name on the application form must include the volume (ml or oz) for processing to be completed.
* If the self-use allowance criteria (60㎖ or less) are exceeded, the shipment will be cleared through general customs clearance as before, and taxes will be imposed.
Example) When declaring perfume over 60㎖, 2 or more bottles, or over $200 for items shipped from the U.S.
Customs duty = Taxable value X 6.5%
Individual consumption tax = (Taxable value + Customs duty) X 7%
Special rural development tax = Individual consumption tax X 10%
Education tax = Individual consumption tax X 30%
VAT = (Taxable value + Customs duty + Individual consumption tax + Special rural development tax + Education tax) X 10%
In our previous notice (Notice of Changes to the Aggregated Taxation Criteria Following the Revision of Customs Service Notice), we informed you that the revised Customs Service notice, "Notice on Handling Import Customs Clearance Affairs," would take effect from March 13, 2015.
That notice included a change to the self-use allowance criteria for perfume.
(Reason for revision: During the review of the import customs clearance system for express consignments in line with changes in the international trade environment, the rules for perfume imported for self-use were updated to align with the duty-free regulations for perfume carried by travelers.)
The main change is that the previous limit of one bottle for perfume has been removed.
In other words, if the total volume of perfume (the sum of all perfume volumes) is 60㎖ (2oz) or less, itemized customs clearance is now available regardless of quantity.
Thank you.
● Major changes related to perfume
1. Self-use allowance criteria: 60㎖ (2oz) or less, regardless of quantity
2. Itemized customs clearance available: For items shipped from the U.S., itemized customs clearance is available if the purchase amount is $200 or less (for items from outside the U.S., $100 or less)
* To proceed with itemized customs clearance for perfume items, the product name on the application form must include the volume (ml or oz) for processing to be completed.
* If the self-use allowance criteria (60㎖ or less) are exceeded, the shipment will be cleared through general customs clearance as before, and taxes will be imposed.
Example) When declaring perfume over 60㎖, 2 or more bottles, or over $200 for items shipped from the U.S.
Customs duty = Taxable value X 6.5%
Individual consumption tax = (Taxable value + Customs duty) X 7%
Special rural development tax = Individual consumption tax X 10%
Education tax = Individual consumption tax X 30%
VAT = (Taxable value + Customs duty + Individual consumption tax + Special rural development tax + Education tax) X 10%