関税とはなにか！実例をもとに関税について解説しましょう

前回のブログでご紹介した、イギリスのChain Reaction Cyclesから海外通販で個人輸入したSIDIのサイクリングシューズとLOOKのペダルに関税がかかりました。国際郵便では関税がかかったのは2回目なのですが、やはり靴は引っ掛かりやすいようです。
折角なので（ありがたい話ではありませんが）、関税についてご理解いただけるように、今回は関税が課税される仕組みについてご紹介します。

まずSIDIのシューズです。東京税関からの明細は、以下のとおりです。


課税価格が12,838円で、関税が8%で960円、消費税が4%で520円、地方消費税が25%で125円となっています。
価格が12,838円となっているのは、現地では￡160.99で購入しました。￡（ポンド）の為替レートは133円くらいでした。個人輸入の場合には、課税対象となる購入価格は実際の購入金額の60%とみなされます。
￡160.99×133円×60%=12,847円ですから、ほぼ金額が合うと思います。

関税の8%の裏付けについては、税関の実行関税率表を見ます。
HPはこちらです。http://www.customs.go.jp/tariff/index.htm


少額輸入貨物については、通常は簡易税率がかかります。また、購入価格に60%を乗じた金額が10,000円以下の場合には通常課税されません。しかし、靴はその対象外となります。
※郵便局の場合には、6掛けしても10,000円以上であっても課税は不思議とほとんどされません、何故か今回は引っ掛かりましたが。この程度の金額で引っ掛かったのは、やはり「靴」が原因かな。
http://www.customs.go.jp/tsukan/kanizeiritsu.htm

税関の説明は、以下の画像のとおりです。


実行関税率表をクリックします。
第12部に履物についての税率が表示されています。


一番右の税率をクリックすると、履物の種類ごとに税率が表示されます。
サイクリングシューズは、下記の表示されている税率が適用されます。


スポーツシューズの定義は、第12部が表示されているところで、類中をクリックすると表示されます。

サイクリングシューズは、スポーツシューズに分類されます。

ふたつ前の税率が表示されている画像をを見ると、基本、暫定、WTO云々とありますが、イギリスはWTO（国際貿易機関）に加入しているのでこちらが適用となります。通常なら,20%の課税となります。
本当は「その他の靴」ということで6.7%の税率だと思うのですが、何故かスノボーシューズの8%が適用されていましたが、理由は不明です。
購入価格（12,838円）＋関税（900円）を加算した13,738円が消費税の課税対象価格となり、消費税率4%を乗じた額520円が消費税となります。
地方消費税は、消費税520円（10円単位の端数切り捨て）に税率25%を乗じた125円となります。

次にペダルです。
課税価格の考え方等は、全く同じです。でも関税がｆreeで0円となっています。


さっきと同じように、実行関税率表を見てみましょう.。



そうなんです。自転車と自転車関連部品は、基本的に非課税となります。
余談ですが、一度海外旅行で自転車を買って持って帰ったことがあるのですが、成田空港でも無税でした。つまり、一人20万円の免税の規定は適用されません。仮に自転車20万円＋その他買い物15万円の場合、トータル35万円となりますが、自転車は免税なのでその他買い物15万円だけが対象となるので、20万円以内となり税金はかかりません。

各税額は、100円以下は切り捨てとなるようで、トータルすると1,885円なのですが、1700円の課税でした。
通関手数料200円を加算した1,900円がトータルで要した費用です。
異議がある場合には2カ月以内に配送した郵便局に申し立てればいいようです。
Fedexなんかは、後日費用の請求が来ますが、異議申し立てはできないと聞いたことがあります。また、通関手数料も高かった覚えがあります。

関税はを間違っていることもあるので、関税を払う場合にはこのような手順で調べられたらいいと思います。

なお、今回はスポーツ用のシューズだったので、こんな安い関税率でしたが、通常の革靴なら大体のケースで30%もしくは4,300円のどちらか高い方の税率がかかります。ＷＴＯに加入している国でも同じです。
仮に15,000円の靴を輸入したら4,300円の関税と、{（15,000円×60%）+4,300円}×約5%=665円の消費税がかかります。
仮に日本で150,000円のフェラガモの靴が100,000円だと思って購入しても、100,000円×60%×30%＝18,000円の関税と、、{（100,000円×60%）+18,000円}×約5%=3,900円の消費税で、合計で22,900円の税金がかかることとなります。

ご注意願いくださいね。

コメント 3

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