亚马逊日本卖家需注意的税务和法规事项

亚马逊观察

2022-03-28

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亚马逊日本卖家需注意的税务和法规事项

日本税务和法规注意事项

重要提示：本页的信息不得视为税费、法律或其他专业建议，也不得作为此类用途使用。如果您有任何疑问，应咨询您的专业顾问。

本节将介绍在日本开店的卖家需注意的关税与税率、违禁品和针对非日本居民的要求。

关税与税率制度

卖家有责任遵守日本所有海关法律法规，包括适用的关税和税收规定。进口到日本的所有商品都需要缴纳进口消费税。某些商品还需要缴纳关税。《海关关税法》中的协调分类制度既规定了特定商品的分类，也规定了相应的关税税率。进口商品的应付消费税金额的计算依据是，商品的海关完税价值加上应付关税以及其他适用的应付货物税。当酒类、烟草制品、石油和液化石油气 (LPG) 等类别的商品进口到日本时，根据相关法律的规定，也可能需要针对其征收货物税。在此类情况下，应付税款将根据进口商品的数量进行计算。

其他资源

具体关税税率，请查看关税网站
或查看关税与税率系统概述

违禁品

日本严格禁止某些商品的进口。有关详细信息，请查看进口流程。

非居民要求

居住在日本境外（非日本居民），使用物流 () 的卖家，如果想要进口商品到亚马逊的日本运营中心进行商品储存或配送订单，则必须首先向海关署长指定一名受托人（代表）/代理，允许这名代理代表卖家进口商品。上述流程须在进口商品之前完成。一般而言，任何一名日本居民都可以被指定为受托人或代理，且此人有责任完成进口报关流程，并代表非日本居民卖家缴纳关税和税费。或其在日本的任何实体都不得作为报关单证上的海关登记进口商，只能由使用的卖家或其指定代理担当。

卖家有责任遵守日本所有海关法律法规。

海关

当您将货物进口到日本时，需要遵守日本的所有海关法律法规。您无权以亚马逊的名义进口，也无权在任何报关文件上将亚马逊列为申报者、海关登记进口商或收货人。

有关向日本进口商品的有用信息，请访问日本海关。

注意：您发布的商品价格必须包含所有适用的费用和税费。

法规与商品标签义务

电气设备和材料安全法（PSE 标志）

向日本进口电气设备时，商品必须符合《电气设备和材料安全法》规定的标准。该法律禁止销售危险品以及任何存在安全风险的电气设备。进口商有义务遵守该法律，并在合格商品上贴上 PSE 标志，以作为合格证明。

详情请访问电气设备和材料安全法。

无线电设备合格认证技术规范（技术合格标志）

要销售发射无线电频率的商品，则商品必须符合《无线电法》中规定的技术规范，而且商品还必须贴上“技术合格标志”，以证明商品符合该法律要求。

详情请访问无线电使用网站。

消费品安全法

以下是可能需要遵守《消费品安全法》并贴上 PSC 标志的商品示例：

压力锅和家用高压锅
头盔（机动车辆、自行车等等）
婴儿床
攀岩绳
便携式激光应用设备
浴缸热水循环泵
燃油热水器
洗浴用燃油锅炉
油加热器
室内即热式燃气热水器（城市燃气和液化石油气）
室内洗浴用燃气锅炉（城市燃气和液化石油气）
强制排气型燃油采暖炉
嵌入式电动洗碗机
浴室电动烘干机
电风扇
空调
通风机
洗衣机
CRT 电视机

有关详细信息，请下载消费品安全法概述 (PDF)。

家居用品质量标签法

《家居用品质量标签法》规定了标签责任，让消费者在购买家居用品时能够在知情的前提下做出购买决定。该法律规定了商品标签上必须显示的内容，以便提供适当的商品信息。该法律适用于纺织品、塑料制品（例如，净水器、婴儿奶瓶）、电气设备和其他在日本销售的工业制品。

其他资源

有关详细信息，请下载家居用品质量标签法手册 (PDF)
另请查看日本政府消费者厅

食品卫生法和食品标签

如果您准备销售食品或者面向婴儿和儿童（例如，奶瓶、餐具、盘子和玩具）的商品，则您必须遵守《食品卫生法》，以确保公众食品安全。

有关详细信息，请访问《食品卫生法》。

另外，在日本销售的任何食品还必须贴上合适的标签，以使消费者知情，内容包含但不限于：成分、成分产地、营养信息、反式脂肪酸和反式脂肪标签。

有关详细信息，请访问日本政府消费者厅。

药事法

在日本推广和销售的药品和医疗器械必须遵守《药事法》。请在销售此类商品之前，访问薬事法（日文）或咨询专业人员。

知识产权

请确保您在日本销售的所有商品都没有侵害其他方的知识产权。您不得销售伪造品或非法平行进口商品。您可能也需要考虑保护您自己在日本的知识产权。

有关详细信息，请访问日本专利局。

Japan Tax and Regulatory Considerations
Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisers if you have any questions.
This section covers tariff and duty rates, prohibited goods, and non-residential requirements for sellers interested in selling in Japan.
Tariff and duty rates system
It is the seller's responsibility to comply with all Japanese customs laws and regulations, including applicable duty and tax requirements. Any goods imported into Japan are subject to the Import Consumption Tax. Some goods are subject to customs duties. The harmonized classification schedule in the Customs Tariff Law sets forth both the classification and the corresponding customs duty rate of particular products. The amount of consumption tax payable on imported goods is calculated on the basis of the customs value of the goods plus customs duty payable and, where applicable, other excise taxes payable. When certain kinds of goods, such as liquor, tobacco products, petroleum, and liquefied petroleum gas (LPG), are imported into Japan, excise taxes may also be imposed as stipulated in the respective law concerned. In these cases, the amount of taxes payable is calculated based on the quantities of the imported goods.
Other resources
The Customs duty rate can be found at webTarriff
See also Outline of Tariff and Duty Rates System
Prohibited goods
Japan strictly forbids the importation of certain goods. Please refer to Import Procedures for additional information.
Non-resident requirements
A Fulfillment by Amazon () seller who lives outside of Japan (non-residents) and would like to import goods into an Amazon Japan fulfillment center for storage and order fulfillment must first designate a proxy (attorney) or agent to the Director-General of Customs, allowing the agent to import on the seller's behalf. This must be accomplished in advance of any importations. In general, any person who is a resident of Japan can be appointed as the proxy or agent, but this person is obliged to complete the import declarations and pay duties and taxes on behalf of the non-resident seller. Neither Amazon nor any of its entities in Japan may act as the importer of record on the customs declaration-only the FBA seller or their designated agent.
It is the seller's responsibility to comply with all Japan customs laws and regulations.
Customs
When you import goods into Japan, you must comply with all Japanese customs laws and regulations. You are not authorized to import goods in the name of Amazon or to show Amazon as the declarant, importer of record, or consignee on any customs documentation.
Visit Japan Customs for useful information regarding importing goods to Japan.
Note: The listed price of your products must include all applicable charges and taxes.
Regulations and product labeling obligations
Electrical Appliance and Material Safety Law (PSE Mark)
When importing electrical appliances in Japan, the product must comply with the standard under the Electrical Appliance and Material Safety Law. This law prevents the sale of hazardous products and any electrical appliance that are considered a safety hazard. The importer has the obligation to conform to this law and attach the PSE Mark, which acts as proof of conformity, onto the confirmed products.
Visit Electrical Appliance and Material Safety Law for more information.
Technical Regulations Conformity Certification for Radio Equipment (Technical Conformity Mark)
To sell products that emit radio frequencies, the product must conform to the technical regulations specified in the Radio Law, and the product must have a Technical Conformity Mark, which acts as proof that the product is in accordance with the law.
Visit the Radio Use website for more information.
Consumer Products Safety Act
Below are some examples of products that may be subject to the Consumer Product Safety Act and require a PSC mark:
Pressure cookers and autoclaves for home use
Helmets (automotive, cycle, and so on)
Baby beds
Climbing ropes
Portable laser-applied equipment
Hot water circulators for bathtubs
Oil water heaters
Oil bath boilers
Oil heaters
Indoor instantaneous gas water heaters (for city gas and LP gas)
Bath boilers with indoor gas burners (for city gas and LP gas)
Forced-flue type oil warm air furnaces
Built-in electric dishwashers
Electric dryers for bathrooms
Electric fans
Electric air conditioners
Ventilators
Washing machines
CRT-based televisions
Download Outline of the Consumer Products Safety Act (PDF) for more information.
The Household Goods Quality Labeling Law
The Household Goods Quality Labeling Law provides labeling obligations in order to enable consumers to make informed buying decisions when purchasing household goods. The law establishes what must be displayed on product labels in order to provide appropriate information for the product. The law applies to textile goods, plastic manufactured goods (such as water purifiers, baby feeding bottles), electrical appliances, and miscellaneous manufactured goods sold in Japan.
Other resources
Download the Household Goods Quality Labeling Law Handbook (PDF) for more information
See also Consumer Affairs Agency, Government of Japan

Food Sanitation Act and food labeling
When you sell food products and products intended for infants and small children (such as feeding bottles, eating utensils, plates, and toys), you must comply with the Food Sanitation Act, which ensures food safety for the public.
Visit the Food Sanitation Act for more information.
Also, any food products sold in Japan must have proper labeling to inform the consumer on information such as, but not limited to, ingredients, origin of ingredients, nutritional information, transfatty acid, and transfat labeling.
Visit Consumer Affairs Agency, Government of Japan for more information.
Pharmaceutical Affairs Act
When you advertise and sell pharmaceutical products and medical devices sold in Japan, you must comply with the Pharmaceutical Affairs Act. Visit 薬事法 (Japanese) or consult with a professional before selling these products.
Intellectual property rights
Please ensure that you do not infringe intellectual property rights of other parties when you sell your products in Japan. You are prohibited from selling counterfeit or illegal parallel imports. You may also want to consider protecting your own intellectual property rights in Japan.
Visit the Japan Patent Office for more information.