And we have recognized that basical

And we have recognized that basically the import duty shall be levied on CIF value, not FOB value.
Let us get down to a stuff we would like to know.
The conditions of Incoterms agreed by and between you and us for CKD from Japan are CIF terms and our invoices always say that the trade is on a CIF basis, as you know well.
Regarding the ocean freight, you can use B/L to insist that you are not freight payer, i.e. at least trade term is C&F.
How about insurance?
May we ask you how you can say the prices including insurance?
In order to prove the insurance inclusively, generally we should send you Insurance Policy with its premium so that you can show it to the customs as an evidence.
However, we have not sent it since we adopt comprehensive marine insurance which covers not only JPN-THA but also all voyages beneath Kawasaki and the policy is not issued by invoice.
Now your factory status is FZ, but as if it is still bonded or no privilege, pls.