Provisional Translation

OTO No. 140 Classification MOF-42
Date of Acceptance January 24, 1984 Ministry/Agency Receiving Complaint Ministry of International Trade and Industry (JETRO)
Responsible Ministries Ministry of Finance Related Laws Customs Law
Complainant US state government Exporting Countries USA
Subject Clarification of the customs valuation standards for the T-shirts exhibited in the American Fair.
Details of Measures In Japan, the customs valuation for imported goods takes the taxation price which consists of the price of the goods plus their freight, etc. Concerning the present case, it was explained to the importer that the customs broker had calculated the freight, etc. improperly.
At the same time, the taxation standards and taxes to be paid by the importer were corrected and the excess tax received was returned to him.
It was further explained that the government had strengthened the guidance of the customs brokers to prevent the recurrence of such a case.
Classification of Processing A Directions I-b
Remarks

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