A customs work assistance device 40 is provided with an acquisition unit 41 for acquiring purchase information 410, which represents a purchase record of an article overseas by a subject, and a determination unit 42 for determining whether bringing the article into the country is allowed, and determining taxation details in regard to the subject, on the basis of the purchase information 410 and a prescribed standard 420. Thus, it is possible to assist in simplifying and accurately carrying out the customs work of carrying out a confirmation regarding an article brought into the country from overseas.
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