Customs: FY2025 Import Post-Clearance Audit Results
Overview
The Ministry of Finance released the results of import post-clearance audits conducted by customs offices nationwide in fiscal year 2025. The audits covered 3,657 importers, and 2,645 had underreported duties or other discrepancies. The taxable value involved was approximately 114.33 billion yen, the duty shortfall was approximately 12.22 billion yen, and the additional duties assessed were approximately 12.7 billion yen. About 72% of the duty shortfall was concentrated in five product categories. Major cases involved undervalued invoices, parts, and mold costs.
Key points
- The audits covered 3,657 importers, and 2,645 had underreported duties or other discrepancies.
- The taxable value was approximately 114.33 billion yen, the duty shortfall was approximately 12.22 billion yen, and the additional duties assessed were approximately 12.7 billion yen.
- Five product categories accounted for approximately 72% of the total duty shortfall.
Overview
The Ministry of Finance released the results of import post-clearance audits conducted by customs offices nationwide during fiscal year 2025 (July 2025 through June 2026). The audits checked after customs clearance whether tax declarations for duties and other taxes on imported goods had been properly filed.
Details
The number of importers audited rose by 48 from the previous fiscal year to 3,657, while the number with underreporting or other discrepancies fell by 45 to 2,645. The taxable value decreased by 17.8%, and additional duties assessed decreased by 19.2%.
The duty shortfall was approximately 12.22 billion yen, comprising approximately 11.49 billion yen in domestic consumption taxes and approximately 730 million yen in customs duties. Additional duties assessed totaled approximately 12.7 billion yen, comprising the duty shortfall plus surcharges imposed in cases such as underreporting the taxable value.
Product categories with the largest duty shortfalls were electrical equipment, medical supplies, optical equipment, machinery, and motor vehicles. Major cases involved declarations based on undervalued invoices prepared by exporters or importers, failure to declare parts provided free of charge to exporters, and failure to declare mold costs for goods paid separately from the invoice price.
Duties and other taxes include customs duties and domestic consumption taxes imposed on imported goods, such as the consumption tax, liquor tax, and tobacco tax. Underreporting or other discrepancies include errors in the applicable tax rate as well as omissions in declaring taxable value.