OBS_VALUE: <ul><li><a href=https://elaws.e-gov.go.jp/document?lawid=330AC0000000037_20181230_428AC0000000108 target=_blank>the Law for the Collection of Excise Taxes on Imports( 輸入品に対する内国消費税の徴収等に関する法律, Law No.37 of June 30, 1955, last amended on March 31, 2016, article 13(1)i)</a></li></ul>