OBS_VALUE: <ul><li><a href=https://elaws.e-gov.go.jp/document?lawid=143AC0000000054 target=_blank>Customs Tariff Act( 関税定率法, Law No.54 of April 15, 1910, last amended on April 1, 2022 (Law No. 5 of 2022), article 14(18))</a></li></ul>