通関士①

　貨物を輸入するには、輸入申告が必要。
輸入申告するには、関税を納めることが必要。
納める関税の金額を計算するには、基本、課税価格の計算が必要。
したがって、貨物を輸入するには課税価格の計算が必要になる。
→Importing goods requires an import declaration.
Import declarations require the payment of customs duties.
In order to calculate the amount of duties to be paid, the taxable value must be calculated.
Therefore, importing a shipment requires the calculation of its taxable value.
→→To import goods, it is necessary to make an import declaration. To make an import declaration, it is necessary to pay customs duties. To calculate the amount of customs duties to be paid, it is generally necessary to calculate the taxable value. Therefore, to import goods, it is necessary to calculate the taxable value.