A quick google search will get you to the Official U.S. Customs lists for Japan. I didn't look for amplifiers, I researched turn tables. It turns out that turntables/record players (and associated parts, like tone arms--- I bought a tonearm from Japan as well) are exempt from customs duties when imported from Japan. The seller I used in Japan understood this, and the customs declaration stated "Record Player". I had no problems ($'s or delay) at US customs (and the TT came in by air, but still seemed to take a couple days to transit the system). I do remember seeing other components listed, but once again, I was looking just at TT's. I am not computer savvy, but found what I needed in a jiffy, but you will have to go through a substantial list (I skipped over "Heavy Mining Equipment" and "Electrical 3 Phase Switching Apparatus". Yes you will need to step down the 120V to 100V, but both are 60 cycle. Don't skimp on the transformer. My TT performed very well with a transformer, held speed, no noise, etc. All in all the TT and the arm were painless, and a good value. Good luck