Mailing photos to Japan: customs tariff?

I'm mailing a few 5x7 prints to a friend in Japan, not selling them (I posted in business forum because I couldn't find a more appropriate one). I need to fill out a customs form since it's overseas (I'm in U.S.), and wondering if there will be a tax/tariff for these that my friend will have to pay. I've Googled this but can't find detailed info.

 

Should I enter "photos" under description, and will that be taxed?

Can’t comment on current practice, but when I lived in Japan, I both bought and received photos from Europe and US without taxation.

For gifts, you’ll declare it as such, along with the value of the materials used to produce the gift.

It is possible you could just send it as “printed matter” if it isn’t accompanied by a letter.

Thanks for the reply. This is a 5x7 envelope with cardboard and note to recipient. For "description" on customs form, would you suggest "gift" or "documents" or "printed matter"?

If it is a CN22 form we are talking about, there should be tick boxes for the relevant types. For example “gift”. There should be a line for quantity and content where you’d write “X Photographs” and their weight as well as the total value (and name of currency).

And date/sign the form - not a big deal - just honest answers.

Ah right, forgot about the gift checkbox, that all makes sense, thanks NHSN.