個人輸入、関税のウソ・ホント

=== この記事は暫く前のブログ記事です。固定記事として残します。===

こんにちは。店長のさゆりです。
GW、いかがお過ごしですか?私は前半の3連休は相模湾の水の上で過ごしましたが、中三日の平日は通常通り仕事、後半の4連休も海辺から遠く離れた埼玉でゆる~く仕事しています。

今日は連休ど真ん中。ちょっと真面目に個人輸入に関わる関税のお話をしたいと思います。

個人輸入をなさる方でしたら、無関心ではいられないのが『関税』と『送料』。
初めて“個人輸入しようかな?”と思って、個人輸入経験者の方々のブログや個人輸入代行業者のHPを訪ねてみると、いろんなことが書いてあります。

例えば、CIF価格。
例えば、16000円。
例えば、10000円未満。
例えば、通関手数料200円。

思い当たる方も多いことと思います。

個人輸入と業務輸入(業務としての輸入)を合わせて、海外から日本に輸入される物品は毎日膨大です。税関ではそのすべてを開封して中身をチェックしている訳ではありません。チェックされるのはごく一部。いわゆる“抜き取り検査”です。

また関税は税金です。適当に徴収されている訳ではありません。課税/非課税の基準、計算式、税率など、すべて法律で決められています。「関税を決める計算式もいろいろあるようで・・・」と書いているサイトもありますが、計算式も、計算に算入すべき項目もきちんと決められています。
関税のルールを知っていれば、注文の段階で自分で税額を計算することもできます。

私が調べた範囲のことをちょっとまとめてみます。

尚、この記事は当ショップWORLD SHOPPING個人輸入の関税のお話を少し詳しく解説する内容となっています。

まず、“個人輸入”とは、“自分で使用するために海外から商品を輸入すること”です。他の人に売ったり、誰かにプレゼントしたりすることはルール違反です。

個人輸入には、『課税価格決定の特例』関税定率法第4条の5及び4条の6、関税定率法施行令第1条の13)(税関ホームページより)が適用されます。特に、この中の(3)輸入者等の個人的な使用に供される輸入貨物が該当します。

これが適用されるとどうなるかと言うと、最後の文言に注目です:「その貨物が通常の卸取引の段階で輸入された場合の価格を課税価格とします」

ん?どういうこと?
「その商品、卸値だったらいくら?あなたが実際に支払った商品代金ではなくて卸値を見て関税を決めようね」ということです。これが、よく見かける0.6という数字の根拠です。

何故、支払った代金じゃなくてわざわざ0.6掛けて卸値にするのかといいますと、同じ品物を業者が卸段階で卸値で輸入したら税金が安いけど、個人が海外で買って輸入したら税金が高くなるという不公平を是正するためのようです。

そして、もう一回注目して下さい:「通常の卸取引の段階で輸入された場合の価格を課税価格」とする。通常、関税算出のベースとなる課税価格はCIF価格[商品価格(Cost)+保険料(Insurance)+運賃(Freight)]ですが、個人輸入では「価格(C)=課税価格」とすると書いてあります。保険料(I)や運賃(=送料)(F)は関係ありません。
サイトによっては、“商品代金+送料の合計額”を云々しているところもありますが、送料は課税対象外です。
個人輸入して、課税されて、計算書を見たら送料も計算に加えられていたら、それは税関担当官の間違いです。個人輸入であることを主張して間違いを指摘し還付を要求すれば、払いすぎた税金は戻ってきます。

何となく分かった!
でも、なんで0.5や0.7じゃなくて0.6なの?というと、この『0.6』という数字はここに出てきます、長崎税関HP「税関手続きQ&A(よくある質問)。ここの「Q4 ブラウスを購入する際の税金について」で例を上げて解説されています。法律でいうと、関税定率法第4条の6第2項とありますね。

ここで微妙というか、誤解の元なのがこれ:「※ 通常の卸取引価格とは、海外小売価格の6割程度の額をいいます」。『6割』じゃなくて『6割程度』なんです。この『程度』の二文字こそが、“担当者によって違う”という噂が流れる原因であって、その『程度』の線引きはまさに“担当者によって違う”という訳です。

課税価格は分かった。じゃ、税率はいくらなの?
今度はこちらです:税関ホームページ「少額輸入貨物の簡易税率」
上記で計算した課税価格の合計が10万円以下でしたら、簡易税率が適用されます。

いろいろ書いてありますね。化粧品は“7 その他”で、関税率5%です。国内消費税と一緒ですね。
見落としちゃいけないのが脚注“1. 課税価格が1万円以下の貨物の場合、原則として、関税、消費税および地方消費税は免除されます。”
「0.6を掛けて1万円以下だったら関税は掛かりません」ってアレです。ここに定められているんですね(関税定率法第3条の3)。

・課税価格が10万円以下だったら・・・税率5%で関税がかかります
・課税価格が1万円以下だったら・・・・関税は掛かりません(無税)

因みに、課税価格が10万円を超えたら一般の関税率が適用されます。実行関税率表
この表を見ますと、税率は物によって様々ですね。スキンケア用品は5.8%(33.04 美容品、メーキャップ用・・・)。マニキュア・ペディキュアは6.6%ですって。ひげそり前用・ひげそり用・ひげそり後用は6.7%だそうです。課税価格10万円を超えるときは、この表をちらっと確認ですね。

折角ですから、練習問題を二つ(笑)。

例題1:
WORLD SHOPPINGで商品20,000円分を購入、送料2500円を足して、22,500円支払った。
* 当ショップの輸入代行手数料は[商品の現地小売価格+現地調達費用]の25%です。現地支払手数料が約5%です。従いまして、30%は商品価格以外です。

20,000円÷1.30=15,385円 <– 商品価格
15,385円×0.6=9,231円 <– 課税価格

課税価格が10,000円以下ですから、関税は掛かりません。

例題2:
WORLD SHOPPINGで商品30,000円分を購入、送料が無料になって、30,000円支払った。

30,000円÷1.30=23,076円 <– 商品価格
23,076円×0.6=13,845円 <– 課税価格

課税価格10万円以下ですから、税率は簡易税率で5%。

13,845円×0.05=692円 <–  この金額が課税される可能性があります。課税となった場合は、合わせて通関手数料200円が徴収されます。

(注)計算は概算値です。実際の数字は為替の影響を受けて若干増減します。

WORLD SHOPPINGでは、課税対象額のご注文を頂いたお客様に対しては、商品到着前に関税の概算をお知らせしています。関税がご心配なお客様は、ご注文前でも構いませんのでinfo@world-shopping.delta-project.co.jpまでお気軽にお問い合わせ下さい。

長文お付き合い頂きまして、ありがとうございました。
皆様のお買い物の参考になりましたら幸甚です。

あなたの「欲しい!」を世界中からお届けします。
WORLD SHOPPING

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