関税局―評価事前教示回答公表―買い付け手数料非加算
CTB releases advance ruling on customs valuation with regard to buying commission
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In which customs decides that the payment for the buyer’s agent who solely working for the buyer’s interests are not included or be added to declaration value.http://www.customs.go.jp/zeikan/seido/kanzeihyouka/H30jirei/jizen_koukai_30_5.pdf
