非居住者による通関 IOR/EOR

非居住者を輸出入申告者とする通関の留意点 Points to be considered for Non-Resident Importer/Exporter of Record

英文は本文の後です English page  after Japanese Text

要点:
A、税関事務管理人選任、通関業者選任、(国税通則法「納税管理人」選任)
B、輸入貨物の関税率表の分類及び申告価格決定
C、他法令
3点を認識し、解決する必要がある。

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Summary on Customs Valuation

  1. The general structure of The Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade is as follows; 

 

The adoption of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (Agreement) is not only the introduction of the uniform valuation criteria but also the facilitation and promotion of international trade. The Agreement provides the simple and fair system which is consistent with commercial practices and enables a trader to proceed with a reasonable degree of certainty and to be fully aware of how the declared value will be determined. It also seeks to achieve the first and principal method of determining Customs Value by basing the customs value as far as possible on the TRANSACTION VALUE OF THE IMPORTED GOODS, that is, the price actually paid or payable for the goods when sold for export to the country of import.

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国際取引と関税対策 Cross-Border Transactions & Customs Matters

I.国際取引の必須要件  Must Requriements for Cross-

        Border Transactions

  1. 経済的合理性のある取引形態の導入  Implementation of Economically Rational Business Model
  2. 有形及び無形資産取引(以下、「資産取引」という。)に係る契約書の導入 Introduction of Legal Formalities for Tangible & Intangible Transactions
  3. 資産取引に係る適正な取引価格の設定(特に、特殊関係者間取引においては移転価格の設定において注意が必要)Use of Appropriate Transfer Prices for Related Party Transactions
  4. 発注書、請求書及び支払記録並びに国際取引に係る各種承認・許可書等の保管  Maintenance of PO, Invoices, Payment voucher and permission or approval required for Cross-Border Transactions
    1. 一般に認められる会計原則に従った会計処理  Accounting System based on the Generally Accepted Accounting Procedures

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事後調査対応マニュアル Audit Manual

事後調査対応資料

Customs Audit Supporting material

目 次  Contents

1.     調査基本チェック項目 Audit Points (Fundamental Issues)

2.     着眼点 Audit Points (Settlement)

3.     その他 Audit Points (Others)

4.     調査手法 Audit Methods (Computerized Accounting System)

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