How is Japan import duty calculated?

Customs duty is charged on the customs value, which is the CIF total — goods plus international freight plus insurance — converted to yen. The duty rate depends on the product's HS code and can be zero under an economic-partnership agreement. For personal imports, the customs value is assessed at 60% of the price.

How does consumption tax apply to imports?

Japan's consumption tax is charged on the customs value plus the customs duty. The standard combined rate is 10% (national 7.8% plus local 2.2%), and a reduced 8% rate applies to food and non-alcoholic drink. The tool lets you choose the rate and shows the tax base it is applied to.

What is the ¥10,000 de-minimis threshold?

For personal imports, if the taxable value (taken as 60% of the price) is ¥10,000 or less, customs duty and consumption tax are generally waived. Alcohol, tobacco and certain other categories are excluded from this waiver. Commercial imports do not get the personal-use valuation or the de-minimis relief.

Why is personal-use value only 60% of the price?

Japan Customs assesses personal (non-commercial) imports on a reduced basis — 60% of the overseas retail price — to reflect that the goods are not for resale. This both lowers the duty and tax base and feeds into the ¥10,000 de-minimis test, which the tool applies automatically when you select a personal import.

No. It is an estimate. The actual duty depends on the precise HS code and any preferential EPA rate, and a small customs clearance or handling fee may apply. Always confirm the correct tariff classification with Japan Customs (税関) for a binding figure.

Japan Import Duty & Customs Calculator

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A Japan import duty and customs calculator that estimates the full landed cost of bringing goods into Japan — customs duty on the CIF value, the 10% consumption tax, and the special rules for personal imports including the ¥10,000 de-minimis waiver.

How it works

The customs value is the CIF total: goods + international freight + insurance, in yen.

Customs duty = customs value × the duty rate for your product’s HS code.
For a personal import, the taxable value is assessed at 60% of the price, and if that taxable value is ¥10,000 or less, both duty and consumption tax are generally waived (alcohol, tobacco and some categories excluded).
Consumption tax is charged on customs value + duty. The standard combined rate is 10% (national 7.8% + local 2.2%); a reduced 8% rate applies to food and non-alcoholic drink.

The landed cost is the customs value plus all taxes.

Example and notes

Import ¥50,000 of goods with ¥4,000 freight and ¥1,000 insurance as a personal shipment at a 4.3% duty rate and 10% consumption tax. The CIF customs value is ¥55,000; the personal-use taxable value is ¥33,000 (60%), which is above the ¥10,000 threshold, so duty and tax apply on that reduced base and the total landed cost is shown.

This is an estimate. Duty rates depend on the exact HS code and any EPA preferential rate, and a clearance fee may apply. All figures are calculated locally in your browser.