評価事前教示回答―買付手数料関係（容認―非加算）12月24日済
CTB shares valuation advance ruling information as under
In which, customs valuation office rules the buying commission paid by the importer/buyer in accordance with the contract is not included in the goods’ value for import filing.
The freights paid by the agent for importer/buyer and balanced later are to be added as tax base is C.I.F., which is another issue included in the customs ruling.
https://www.customs.go.jp/zeikan/seido/kanzeihyouka/2019jirei/jizen_koukai_2019_3.pdf
東京税関―統計特集ナッツの輸入統計分析 １２月２４日
Import Trend analysis – nuts
Tokyo Customs Statistics Section has shared its trade trend analysis periodically, and the office takes on nuts in HS 0801 and HS 0802. And they are almonds, cashewnuts, walnuts, macadamia nuts, pistachios, pecans and hazelnuts.
https://www.customs.go.jp/tokyo/content/toku0111.pdf
