Let's say you sent a package (680g) to France with the value listed as 60,000 yen.
Taxable amount : 60,000 yen + 3,000 yen (EMS shipping fee) + 150 yen (insurance)
Customs duty : 63,150 yen x 3.2% = 2,020 yen
VAT : (63,150 yen + 2,020 yen) x 20% = 13,034 yen
Estimated customs duty + VAT amount : 15,054 yen