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GOODS ACROSS BORDERS

IMPORT DESTINATION

Importing Into 🇯🇵 Japan

CUSTOMS AUTHORITYJapan Customs (Ministry of Finance)
STANDARD VAT10%
DE MINIMIS (USD)US$91

De Minimis Threshold

THRESHOLD (USD)

US$91

LOCAL CURRENCY

JPY 10,000

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Imported goods with a customs value at or below JPY 10,000 (approximately USD $91) are exempt from customs duty. Consumption tax (10%) may apply even below this threshold for some goods. Japan Customs has been strengthening enforcement on low-value e-commerce imports.

As of: 2014-01-01

VAT / GST on Imports

10%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#Document
01Customs Declaration Form (Form C) — for arriving passengers
02Import Declaration (Customs Form C-5020) — for commercial imports
03Commercial Invoice
04Packing List
05Airway Bill or Bill of Lading
06Certificate of Origin (for EPA/FTA preference)
07Yakkan Shoumei (import certificate for controlled medicines)
08Plant/Animal Quarantine Inspection Certificate

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

  • 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)
  • Cultural properties (export from Japan restricted)

Prohibited Import Categories

  • 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
  • Explosives and chemical weapons precursors
  • Products from endangered species without CITES permits

Special Notes

  • 01Japan has strict rules on stimulant drugs — some common Western medicines (Vyvanse, Adderall, certain cold medicines) are prohibited without a yakkan shoumei (import certificate).
  • 02Customs Declaration Form (Form C) must be completed on arrival.
  • 03Consumption tax is 10% (reduced rate 8% for food and non-alcoholic beverages, newspapers).
  • 04Japan has FTAs with numerous countries including the EU, US, and CPTPP members.
  • 05APA (Authorized Economic Operator) program facilitates trusted importers.
  • 06Visitor duty-free shopping is available for purchases at eligible retailers in Japan.

Documented Import Rules

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into Japan.

Calculate Duty →
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES37UNIQUE SOURCES614LATEST VERIFICATION2026-05-13MethodologyChangelog