Which country has the higher VAT rate, United States or Japan?

United States: n/a. Japan: 10%.

What's the de minimis import threshold for each?

United States: USD 800. Japan: USD 91.

Who is the customs authority in each country?

United States: U.S. Customs and Border Protection (CBP). Japan: Japan Customs (Ministry of Finance).

Which categories are restricted in each?

United States restricts: Firearms and ammunition (requires permits/licenses); Certain agricultural products (fruits, vegetables, meats — inspection required); Trademarked goods (limited personal-use quantities); Prescription medications (personal-use quantities only); Alcohol (state regulations apply; requires importer license for commercial quantities); Cultural artifacts and antiquities. Japan restricts: Firearms and swords (Firearms and Swords Possession Control Act — strict permit required); Certain prescription medications (allowances for personal use, 1–2 month supply); Over-the-counter medicines (up to 2 months supply without import notification); Certain foods and agricultural products (plant quarantine and animal quarantine inspections); Endangered species products (CITES permit); Certain electronic equipment (technical conformity mark required).

🇺🇸 United States vs 🇯🇵 Japan

Side-by-side customs reference: duty-free allowance, de minimis, VAT, restricted and prohibited categories, and customs authority.

	🇺🇸 United States	🇯🇵 Japan
Customs authority	U.S. Customs and Border Protection (CBP)	Japan Customs (Ministry of Finance)
VAT / GST	n/a	10%
De minimis (USD)	USD 800	USD 91
Cash declaration (USD)	USD 10000	USD 9000
Duty-free alcohol (L)	1	3
Duty-free cigarettes	200	400
Duty-free personal goods (USD)	USD 800	USD 1820
Prohibited categories	Narcotics and controlled substances; Counterfeit goods; Obscene material; Products made with forced or child labor; Endangered species products (CITES)	Stimulant drugs (kakuseizai — including many cold medicines containing pseudoephedrine above personal limits); Narcotics and psychotropic substances; Counterfeit goods and goods infringing intellectual property; Pornographic material (obscene publications are prohibited); Firearms without proper licensing
Restricted categories	Firearms and ammunition (requires permits/licenses); Certain agricultural products (fruits, vegetables, meats — inspection required); Trademarked goods (limited personal-use quantities); Prescription medications (personal-use quantities only); Alcohol (state regulations apply; requires importer license for commercial quantities)	Firearms and swords (Firearms and Swords Possession Control Act — strict permit required); Certain prescription medications (allowances for personal use, 1–2 month supply); Over-the-counter medicines (up to 2 months supply without import notification); Certain foods and agricultural products (plant quarantine and animal quarantine inspections); Endangered species products (CITES permit)
Known scams	Fake ESTA submission websites that charge inflated fees ($50-$100 instead of the official US$21). Always use the official esta.cbp.dhs.gov domain. • Phishing 'CBP refund' emails or texts claiming a customs payment is owed. CBP does not collect duty by email link. Verify any notice through the official portal.	Unofficial Visit Japan Web clones charging an 'application fee'. The official tool is free; the URL is always vjw-lp.digital.go.jp. • Narita airport transport scams by unlicensed taxi solicitors outside arrivals. Use only the official taxi rank or Airport Limousine Bus.

Detailed pages: United States • Japan

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