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It is said that those who purchase imported tobacco are increasing in number in Japan from that the tobacco tax turned into that it was increased, the influence to which I have been hit by the earthquake disaster by the factory of tobacco, etc. The habitual smoker who wants to get tobacco at a low price and who it runs short, however would like to carry out tobacco somehow or other and to get it increased rapidly.

However, the method of an idea also carries out the private importation of the tobacco easily. It seems that there is also a case where I will be exposed by tax evasion. When a cigarette is imported individually, a customs duty is provisional tax-free, but a duty of the payment of a tobacco tax and a special tobacco tax is imposed. When the amount of money which hung 60% on the amount of purchase exceeds 10,000 yen, 50% of a consumption tax is imposed on the total amount which added two taxes.

the duty-free range is also prepared -- the traveler among personal effects or unaccompanied luggage -- if the person himself/herself restricts to what is used individually, I am exempted from taxation by predetermined within the limits. I add personal effects and unaccompanied luggage together. When minors import, the person himself/herself is exempted from taxation only within what is used individually, but since there is nothing in the duty-free range, only when accepting as the present to a private parcel or a family, liquor and the tobacco can impose a tax and I can carry them in.

If it is the tobacco of 50 and others when it is 200 (one carton) and cigar tobacco in case of paper tobacco, even 250g will become a duty-free range. When importing tobacco simultaneously two or more sorts, even 250g becomes a duty-free range. When those who reside in a foreign country import, the duty-free range doubles.

The tax rates applied to the article which exceeds the duty-free range among what the traveler is carrying, and the thing which I send by separate post and import are called simplified tariff rate. Although a consumption tax of Japan other than a customs duty is imposed on a general cargo, a consumption tax is not imposed when a simplified tariff rate is applied. In the case of paper tobacco, it costs 6.5 yen per one.

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