Importing into Japan: duty, tax and low-value rules
What the official pages state about import tax, low-value exemptions and how the customs value is worked out for goods entering Japan. Each fact shows its source and the date we read it.
What the official pages state
| Fact | What the official page states | Source |
|---|---|---|
| Standard import tax | 10% (consumption tax) Standard rate: consumption tax 7.8% + local consumption tax 2.2% = 10% total (reduced rate 8% for certain food and beverages). Official wording税率区分 標準税率 軽減税率 消費税率 7.8% 6.24% 地方消費税率 2.2% （消費税額の22/78） 1.76% （消費税額の22/78） 合計 10% 8% | www.customs.go.jp read 2026-10-02 |
| Low-value duty exemption | Up to 10,000 JPY Total taxable value of 10,000 yen or less is exempt from customs duty and consumption tax; designated goods (e.g. leather bags, knitted clothing, footwear) excluded unless a personal-use gift; liquor/tobacco taxes not exempt. Official wording課税価格の合計額が1万円以下の物品の輸入については、その関税及び消費税が免税されます。 | www.customs.go.jp read 2026-10-02 |
| Low-value tax exemption | Up to 10,000 JPY Same 10,000 yen exemption covers consumption tax (not other excise such as liquor tax). Official wording課税価格の合計額が1万円以下の物品の輸入については、その関税及び消費税が免税されます。 | www.customs.go.jp read 2026-10-02 |
| Low-value goods scheme | Not stated Not stated on the official pages we could read. | — |
| Customs value (duty base) | The customs value includes international freight and includes insurance transaction value adjusted by adding cost of transport, insurance and other expenses associated with transport to the port of importation Official wording(1) The cost of transport, the cost of insurance and other expenses associated with the transport of the imported goods to the port of importation. | www.customs.go.jp read 2026-10-02 |
| What the tax is charged on | The tax base includes the customs value; includes customs duty Consumption Tax Act Art. 28(4): price calculated per Customs Tariff Law Arts 4-4-9 plus other excise-type taxes and customs duty Official wording保税地域から引き取られる課税貨物に係る消費税の課税標準は、当該課税貨物につき関税定率法（明治四十三年法律第五十四号）第四条から第四条の九まで（課税価格の計算方法）の規定に準じて算出した価格に当該課税貨物の保税地域からの引取りに係る消費税以外の消費税等（国税通則法第二条第三号（定義）に規定する消費税等をいう。）の額（附帯税の額に相当する額を除く。）及び関税の額（関税法第二条第一項第四号の二に規定する附帯税の額に相当する額を除く。）に相当する金額を加算した金額とする。 | laws.e-gov.go.jp read 2026-10-02 |
Japan applies the lowest of the preferential, WTO and general (or temporary) rate; we show the lower of the General and the WTO rate. Official wording
In short, the applied rate is the lower of the WTO rate, the Singapore rate, and the General (or the Temporary) rate.
WTO rates are rates agreed at the WTO. These rates are also applicable to certain countries with which Japan concluded bilateral agreements to grant most favored nation treatment even though they are non-members of the WTO.