関税局―評価事前教示回答公表―第三国保管輸入取引貨物の保管等に伴う諸費用手数料非加算3月１４日
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CTB releases advance ruling on customs valuation regarding the importing good in a third country
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The goods concerned are transacted between seller and the buyer in Japan for importing into Japan ultimately. However, the goods are shipped to a third country for inspection and be stored for the best opportunity for domestic sale.
In the ruing, valuation office acknowledges that the cost for inspection and storage are for the benefit of the buyer alone and costs are borne solely by the buyer, and therefore those costs incurred while the goods are in a third country are not included and not added to customs declaration value.
