Japan Import Duty & Consumption Tax Calculator
Rates last verified 2026-06-03.
Work out what your imports will actually cost to land in Japan — before you commit to an order or a shipment. This calculator computes the customs duty and the consumption tax, then totals everything into a single landed cost.
It's built for anyone importing into Japan: commercial importers checking a supplier quote, e-commerce sellers pricing stock, and individuals working out the bill on a high-value purchase.
Japan's structure is clean but compounds. Duty is charged on the CIF customs value (goods plus freight and insurance to Japan). Then consumption tax — 10% standard, 8% reduced for food and drink — is charged on the customs value plus the duty. So you effectively pay consumption tax on the duty as well. Getting that order right is the point.
Enter your figures in the calculator above to see your full landed cost.
How import duty and consumption tax work in Japan
Two charges apply when goods arrive in Japan: customs duty and consumption tax. Duty is worked out first, then consumption tax is charged on a base that includes the duty.
Customs value (the duty base)
Duty is charged on the CIF customs value — the price of the goods plus transport and insurance to the Japanese port. If you bought on FOB or EXW terms, add the international freight and insurance to reach the customs value; on CIF terms they're already included.
Customs duty rates
The rate depends on the HS classification in Japan's Customs Tariff Schedule. Many industrial goods are free (0%); apparel runs roughly 5%–13%; and a few categories — notably leather footwear and bags — are heavily protected with high duties and tariff-rate quotas. Japan's Economic Partnership Agreements (CPTPP, the EU, and many bilateral EPAs) can reduce the rate with valid proof of origin.
Consumption tax — charged on duty too
Consumption tax is charged on the customs value + customs duty. The standard rate is 10% (national 7.8% + local 2.2%), and a reduced 8% rate applies to food and non-alcoholic beverages. Because duty is already in the base, you effectively pay consumption tax on the duty as well as the goods and freight.
The ¥10,000 exemption
Goods with a total customs value of ¥10,000 or less are generally exempt from both customs duty and consumption tax. The exceptions — always assessed — include alcohol, tobacco, and certain leather and knitted goods. For personal-use imports, customs often takes the taxable value as 60% of the overseas retail price, which can pull more shipments under the threshold; that concession doesn't apply to commercial imports.
Other charges
Japan has no broad government processing fee. Customs brokerage and clearance handling are private charges that vary by agent — entered here as an estimate.
Incoterms: what your supplier price already includes
The Incoterm decides what's already inside the supplier's price, and therefore what you add to reach the CIF customs value.
EXW (Ex Works). Goods only — add origin handling, export clearance, foreign inland freight, international freight and insurance to Japan.
FOB / FCA. The supplier has cleared and loaded the goods at origin; you add international freight and insurance to reach the customs value.
CFR / CPT. International carriage is in the price; you still add insurance.
CIF / CIP. Freight and insurance to Japan are both included — that figure is essentially your customs value.
DAP / DDP. Under DDP the seller has paid the Japanese duty and consumption tax. Under DAP they deliver but you still owe them.
The Japan-specific point
Japan's customs value is CIF, so freight and insurance are already in the duty base — and the consumption tax then builds on customs value + duty. Pick the Incoterm that matches your invoice so the customs value is right, and the calculator applies duty and consumption tax in the correct order.
Worked example: ¥500,000 shipment
Take a consignment of ¥500,000 of goods, bought FOB, with ¥60,000 of freight and ¥5,000 of insurance to reach a Japanese port. Assume 10% duty and the standard 10% consumption tax.
| Line item | Basis | Amount (JPY) |
|---|---|---|
| Goods (FOB) | supplier price | 500,000 |
| International freight | 60,000 | |
| Insurance | 5,000 | |
| Customs value (CIF) | goods + freight + insurance | 565,000 |
| Duty @ 10% | 10% of customs value | 56,500 |
| Consumption tax base | customs value + duty | 621,500 |
| Consumption tax @ 10% | 10% of the base | 62,150 |
Reading it down: the customs value is ¥565,000 because freight and insurance are in. Duty of ¥56,500 sits on that. Then consumption tax is charged on ¥621,500 — the customs value plus the duty — giving ¥62,150.
Add it all up:
500,000 + 60,000 + 5,000 + 56,500 + 62,150 = ¥683,650.
The duty and consumption tax together come to about ¥118,650 on ¥500,000 of goods — roughly 24% on top of the goods value. A customs broker's fee, if you use one, sits on top.
Japan import duty rates by product category
Representative CIF-basis duty rates for common product categories imported into Japan. Actual rates depend on the exact HS classification — treat these as a starting point and confirm your code with the official tariff. Rates last verified 2026-06-03.
| Product category | Import duty | Consumption Tax |
|---|---|---|
| General manufactured goods | 0%Many industrial goods are duty-free (0%) under Japan's tariff; others vary. Look up the exact HS code in the Japan Customs Tariff Schedule. | 10% |
| Clothing & apparel | 10%Apparel runs roughly 5%–13% depending on fibre and construction — verify the exact code. | 10% |
| Leather footwear | 20%Leather footwear is heavily protected in Japan — duties and tariff-rate quotas can push effective rates well above 20%. Verify the code and any quota. | 10% |
| Electronics & computers | 0%Most consumer electronics and computers are duty-free (0%) in Japan. | 10% |
| Food & beverages | 0%Food duty varies widely — many agricultural lines are high and quota-controlled. Verify the HS code. | 8% |
| Toys & games | 0%Japan Customs lists toys as duty-free (Free), but the rate is representative and varies by HS code — verify the exact code in the Japan Customs Tariff Schedule. | 10% |
| Furniture & lighting | 0%Japan Customs lists office, kitchen and bedroom furniture as duty-free (Free), but this is representative and varies by HS code — verify the exact code before relying on it. | 10% |
| Cosmetics & skincare | 0%Japan Customs lists perfumes, lipsticks, skin lotions and similar cosmetics as duty-free (Free); the rate is representative and varies by HS code — verify the exact code. | 10% |
| Jewellery & watches | 5.4%Japan Customs lists articles of gold, silver, platinum and precious stones at about 5.2%–5.4%, while watches are duty-free (Free) — this is representative and varies by HS code, so verify the exact code. | 10% |
| Kitchen & homeware | 3%Japan Customs lists household and kitchen articles at roughly Free–3.9% depending on the material (plastic, ceramic, glass, stainless steel) — this is representative and varies by HS code, so verify the exact code. | 10% |
| Sporting goods & fitness | 0%Japan Customs lists most sporting goods (golf clubs, ski equipment and similar) as duty-free (Free), though fishing tackle runs ~3.2% — this is representative and varies by HS code, so verify the exact code. | 10% |
| Bags, luggage & leather goods | 10%Japan Customs lists handbags and similar leather goods at roughly 8%–16% depending on material and lining — this is representative and varies widely by HS code, so verify the exact code. | 10% |
| Automotive parts & accessories | 0%Japan applies 0% (Free) WTO duty to motor vehicles and most parts and accessories (a few lines such as airbags differ), but this is representative and varies by HS code — verify the exact code in the Japan Customs Tariff Schedule. | 10% |
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Frequently asked questions
How is consumption tax calculated on imports to Japan?+
Consumption tax is charged on the customs value plus the customs duty. The standard rate is 10%, with a reduced 8% rate for food and non-alcoholic beverages. So on a shipment with a ¥565,000 customs value and ¥56,500 duty, the tax base is ¥621,500 and consumption tax at 10% is ¥62,150 — you pay tax on the duty as well as the goods.
Is import duty in Japan based on CIF or FOB?+
On CIF. Japan's customs value is the price of the goods plus transport and insurance to the Japanese port, so freight and insurance are already inside the duty base. If you bought FOB, add the international freight and insurance to reach the customs value.
What is the ¥10,000 import exemption?+
Goods with a total customs value of ¥10,000 or less are generally exempt from both customs duty and consumption tax. Exceptions that are always assessed include alcohol, tobacco, and certain leather and knitted goods. For personal-use imports, customs often uses 60% of the overseas retail price as the taxable value, which can bring more shipments under the threshold.
Why is leather footwear so expensive to import into Japan?+
Leather footwear and bags are among Japan's most heavily protected categories, with high duties and tariff-rate quotas that can push effective rates well above 20%. Always confirm the exact HS code and any applicable quota, and check whether an Economic Partnership Agreement gives a lower preferential rate with valid proof of origin.
Is this an official quote from Japan Customs?+
No. This is an estimate to help you plan. Your actual duty and consumption tax depend on the precise HS classification, the customs value and any preferential origin, determined at clearance by Japan Customs. Treat the figures here as indicative and confirm the rate on the Japan Customs Tariff Schedule or with a licensed broker.
Sources
Import duty calculators for other countries
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Estimates only — not customs, tax, or legal advice. Duty and tax depend on exact HS classification and current rules; always confirm with the official customs authority before relying on these figures. Read the full disclaimer.