On 30 June 2023, the Japanese customs authorities published amendments to the basic circular of the Customs Code, with the aim of reducing cases of abusive practices. The changes clarify the existing procedures when determining the importer in situations where there is a contractual transaction, as well as in situations where the import does not arise as a result of a contractual transaction.For imports where there is a sales contract between a seller located outside of Japan and a buyer in Japan, the importer is the consignee, as stated on the invoice under the contractual terms.
Source: taxathand.com
