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 April 1, 2022 (Law No. 4 of 2022), article 13(1)i)</a></li><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 1910 last amended on  April 1, 2020(Law No.90 or 2020), article 14(18) )</a></li></ul>