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Ivory Products Japan has strict ivory regulations under CITES: Import and export of ivory is prohibited in principle Ivory tusks cannot be brought in or taken out Ivory products (jewellery, carvings, hanko seals) face severe restrictions If you buy ivory legally within Japan, you still cannot export it without extremely difficult-to-obtain permits Despite Japan having a legal domestic ivory market, taking ivory out of the country is illegal in most circumstances

So after youve completed the Schedule C for the business, claimed your deductions, and laid out your self-employment tax, youd report the income on your 1040 and then typically, claim your standard deduction