Import duties in Japan Post?

I would like to send a package to my girlfriend in Japan using a Nintendo Switch lite. Do you have to pay an import tax for gifts from Austria to Japan? How is it calculated? After the Japanese price of the product or after the Austrian?

First of all, you should check whether you can send anything to Japan as a private person. And then you find out that this will not work at the moment (for an indefinite period). So you can save yourself the whole project for the next few months.

https://www.post.japanpost.jp/int/information/2020/0401_02_01.pdf