海外へ出る時は必ず税関で申告してください

N3 海外 kaigai overseas, abroad N5 出る deru to appear, to leave N4 必ず kanarazu always, certainly, without fail N2 税関 zeikan customs N3 申告 shinkoku report, statement N5 てください te kudasai please do

N4 海 kai / umi sea, ocean, mer N5 外 gai, ge / soto, hoka, hazu.su, hazu.reru, to- outside, extérieur, fuera N5 出 shutsu, sui / de.ru, -de, da.su, -da.su, i.deru, i.dasu exit, leave, go out N5 時 ji / toki, -doki time, hour, temps N3 必 hitsu / kanara.zu invariably, certain, inevitable N2 税 zei tax, duty, taxe N3 関 kan / seki, -zeki, kaka.waru, karakuri, kannuki connection, barrier, gateway N3 申 shin / mou.su, mou.shi-, saru have the honor to, sign of the monkey, 3-5PM N3 告 koku / tsu.geru revelation, tell, inform

N5 〜てください te kudasai Polite request expression, attaches to te-form verb, equivalent to please do N4 〜し shi Indicates multiple reasons or qualities, connects clauses or adjectives, means besides that, and also N5 〜で de Indicates where an action happens, means used, tool, cause, or material depending on context N5 〜は wa Marks the topic of the sentence, indicates what the sentence is about, can contrast with another element, organizes main information