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Importing into Japan

Japan's ¥10,000 exemption from duty and consumption tax, the 60% rule for personal imports, the goods left out, and seller-collected tax from April 2028.

Updated · 7 official sources

Japan exempts imports with a total taxable value of ¥10,000 or less from customs duty and consumption tax, apart from a list of goods such as leather bags, knitted clothing and leather shoes. Above ¥10,000, the importer pays duty and consumption tax of 10%, or 8% at the reduced rate. From 1 April 2028, overseas sellers of items priced at ¥10,000 or less will owe Japanese consumption tax on those sales instead.

Rules as of 30 October 2026.

What does a parcel to Japan pay today?#

A parcel to Japan pays according to the total taxable value of its goods. At ¥10,000 or less, customs duty and consumption tax are exempt, except for designated goods. Above ¥10,000, Japan Customs charges duty at the tariff rate and consumption tax on the customs value plus duty. Liquor and tobacco taxes always apply.

Total taxable value Customs duty Consumption tax
¥10,000 or less Exempt, except designated goods Exempt, except designated goods
Over ¥10,000 Tariff rate; simplified rates for commercial imports up to ¥200,000 10% standard, 8% reduced, on customs value plus duty

The goods left out of the ¥10,000 exemption include leather bags, handbags and gloves, knitted apparel, ski boots, leather shoes and footwear with leather soles. They pay duty and tax even on a small order. For postal items the ¥10,000 test runs on the total of everything in the package.

When the total customs value of a commercial import is ¥200,000 or less, Japan applies a simplified tariff schedule in place of the normal rates, and an air waybill or invoice can serve as the import declaration for goods of ¥200,000 or less per article.

Standard consumption tax, GST and VAT rates in Asia Pacific markets

Country Tax Standard rate Since Official source
New Zealand VAT 15% ird.govt.nz
Philippines VAT 12%
Indonesia VAT 11% pajak.go.id
Japan VAT 10% nta.go.jp
Australia VAT 10%
Malaysia VAT 10% mof.gov.my
Singapore VAT 9% iras.gov.sg

border.bot live data from each country's official publications, updated 2026-10-11

The Japan country page shows the live figures, and the de minimis guide compares Japan's threshold with other countries.

How are personal imports valued?#

Goods a buyer imports for their own personal use are valued at 60% of the overseas retail price, under a special valuation rule in Japan's customs law. That rule is why the ¥10,000 exemption reaches further than it looks: an item priced up to ¥16,666 abroad can come in exempt. The rule ends on 31 March 2028.

Here's the effect on a buyer in Osaka ordering for personal use today. A ceramic vase at ¥15,000 is valued at ¥9,000, so it enters free of duty and consumption tax. A knitted sweater at ¥15,000 is valued at ¥9,000 too, but knitted apparel is one of the designated goods, so it pays duty and consumption tax anyway.

The vase changes in April 2028. With the 60% rule gone, its taxable value is its real value. Suppose customs values it at ¥16,500 with shipping and its tariff line is duty-free: consumption tax at 10% is ¥1,650, collected on import.

What changes on 1 April 2028?#

Japan's fiscal 2026 tax reform, enacted on 31 March 2026 as Act No. 12 of 2026, moves consumption tax on low-value online sales from abroad to the seller. From 1 April 2028, a mail-order sale of an item priced at ¥10,000 or less, shipped to Japan from abroad, counts as a sale in Japan, and the seller owes the tax.

The ¥10,000 test runs per item at the unit price, so selling several of the same item doesn't add them together, and a set sold as one is tested as one. Shipping isn't part of the price if it's charged separately, but it is if the two aren't clearly split. Sellers with taxable sales of ¥10 million or less in the base period keep the usual small-business exemption.

The import exemption stays. Goods in these sales still enter without import consumption tax, because the Ministry of Finance judged that taxing every small parcel at the border wasn't practical. To keep a combined shipment over ¥10,000, or one pushed over by exchange rates, from being taxed twice, sellers can register as a specified low-value asset seller and show the registration number on the shipment; their goods are then exempt from import consumption tax. Registration takes effect from its registration date and can't be backdated.

The reform also creates platform taxation for goods: when a seller sells through a platform, certain platform operators take over the consumption tax liability on those sales. A similar rule has applied to digital services since 1 April 2025, for platforms collecting more than ¥5 billion a year from foreign providers' consumer sales.

What does a foreign seller need to register?#

A foreign seller without an office in Japan that wants the registered-seller status applies to the tax office with a tax representative's authorization document for consumption tax. Without a tax representative, the tax office can refuse the registration, and it can also refuse a seller that hasn't notified a tax administrator (nōzei kanrinin).

The tax office publishes the register of specified low-value asset sellers online, with the seller's name and registration number. It can cancel a registration if a seller marks invoices for goods outside the scheme as if they were covered, or fails to file its returns on time. This registration is separate from Japan's qualified invoice registration, so a seller who also needs to issue qualified invoices registers for both.

Which goods are prohibited?#

Japan Customs prohibits the import of a fixed list of goods, whatever their value. Beside drugs, weapons and counterfeit money, two entries matter to any online seller: articles that infringe intellectual property rights, which covers counterfeit brands, and obscene material. Goods needing an import license can't use the simplified declaration for goods of ¥200,000 or less.

The full prohibited list
  • narcotic drugs, psychotropic substances and stimulants
  • firearms, ammunition and pistol parts
  • explosives
  • precursor materials for chemical weapons
  • germs likely to be used for bioterrorism
  • counterfeit coins, notes, securities and forged credit cards
  • articles that harm public safety or morals, such as obscene material
  • child pornography
  • articles that infringe intellectual property rights

border.bot Restrict checks a product against Japan's lists.

Tips for sellers shipping to Japan#

Japan's rules reward sellers who plan for April 2028 now. Until then, the ¥10,000 exemption and the 60% rule keep most small parcels free; after it, the seller's registration and pricing decide whether a parcel is taxed once or twice.

For orders over ¥10,000, the landed cost calculator quotes the duty and tax.

The Australia guide describes the seller-collected model the Ministry of Finance compared Japan's reform with.

Common questions#

What is the duty-free limit for imports into Japan?#

¥10,000 total taxable value, which covers both customs duty and consumption tax. Leather bags, knitted clothing, leather shoes and some other goods are excluded, and liquor and tobacco taxes always apply.

Is Japan ending the tax exemption for low-value imports?#

Partly. From 1 April 2028, overseas sellers owe consumption tax on items priced at ¥10,000 or less sold to Japan, and the 60% valuation rule for personal imports ends on 31 March 2028. The import exemption itself stays, so goods from registered sellers aren't taxed again at the border.

What is the consumption tax rate on imports into Japan?#

10% at the standard rate and 8% at the reduced rate, charged on the customs value plus customs duty and any other excise taxes.

Sources#