Originally Posted by Pelotonia
I do not remember exactly. I believe that if the value of the pair exceeded some sum it was the sum x 0.06 for duties and then sum x 0.05 for consumption tax. But if it were under that sum it was a flat sum or 30% whatever was higher http://www.customs.go.jp/tariff/2008_4/data/64.htm
This is the list, but I cannot make any sense of it since I do not know which classifies under which.
Yes, you are close on that, and I myself have to edit what I mentioned earlier. The correct way to calculate tax from buying shoes overseas should be as follows:
The infamous 30% import tax applies to distributors and importers, and is added on the wholesale price. (ie ¥10,000 X .3 = ¥3,000 tax)
As consumers who purchase shoes at retail price (from overseas), we only get taxed for the 'wholesale price' of the items purchased oversea, and somehow that is defined as 60% of the retail price. Calculate the "wholesale price' by multiplying the retail value by 0.6 (60%). Then we multiply that with 30% (import tax) (¥10,000 X 0.6 X 0.3 = ¥1,800 tax). So its more like 18% instead of 30%.
Thats not it. The minimum
amount of import tax we have to pay is ¥4,300 JPY. So basically any shoes with retail value under ¥23,300 or so (that you have delivered from oversea), you have to pay ¥4300. Anything over ¥23,300 or so, the above formula applies. Whichever is higher.
I think the above applies to leather sneakers as well. If the shoes have any leather portion (i.e. canvas top but with leather sole), then you are slapped with the tax. Please let me know if I got any of this wrong. I'm getting a headache....