Taxes and import duties for...To Japan

Overview of shipping goods to Japan.

When shipping goods to Japan, the recipient is required to pay import duties and taxes, regardless of whether the goods are for personal or commercial use.
The CIF (Cost, Insurance, and Freight) assessment method involves calculating duties and taxes based on the full value of the imported goods, including the cost of the goods, insurance, and freight. However, the duty rate for some items depends on the unit of measurement. In addition to duties, shipments to Japan are also subject to sales tax and levied duties (LVS).

Customs duties and taxes for shipping goods to Japan.

Japan uses a variable tax rate ranging from 0% to 30%, with an average rate of 4.49%. 
The calculation of certain types of taxes depends on different units of measurement or quantities of goods based on the CIF (Cost, Interest, and Exchange) price.
For example, "30% or 4,300 yen per pair will be used for calculation, whichever value is higher," or calculated based on weight "yen per kilogram".“ 
Certain types of goods can be shipped to Japan without paying customs duties, such as books, laptop computers, and other electronic products.

Sales tax for shipments to Japan.

Shipments to Japan are subject to a consumption tax at a standard rate of 5%, calculated on the total CIF (Cost, Inclusive, Extraordinary) price plus duties.

Minimum customs duties for shipping goods to Japan.

Japan has a minimum duty-free tax, but duties and consumption taxes may be waived in the following cases:

• There are no duties levied on shipments to Japan if the total CIF (Cost of Goods, Insurance, and Freight) value does not exceed JPY10,000, or if the total duty calculation does not exceed JPY100.
• No consumption tax will be charged when shipping goods to Japan if the total CIF (Cost of Goods, Insurance, and Shipping) value does not exceed JPY10,000, or if the total consumption tax calculated does not exceed JPY100.

Note: The following items are exempt from customs duties and consumption taxes when shipping to Japan:

• Leather products, for example, handbags, tote bags, gloves.
• Knitted garments, such as T-shirts and wool knitted T-shirts.
• Footwear such as ski boots, leather shoes, and shoes made of leather. 

Other taxes and customs fees for shipping goods to Japan.

Certain types of shipments to Japan are subject to a designated tax (LVS) at a rate of 10% (for example, wedding dresses).

Location and contact information for the Customs Department for sending goods to Japan.

Further information regarding import procedures and restrictions on sending goods into Japan can be found on the Japan Customs website:  https://www.customs.go.jp/english

How to send goods to Japan

For shipping goods to Japan, SME SHIPPING provides document and parcel delivery services via DHL EXPRESS., FEDEX EXPRESS, TNT EXPRESS, Global Mail, and international sea freight services.