When purchasing items that cannot be purchased in Japan directly from overseas, some people may consider importing them individually.
Even for personal use, keep in mind that there are customs duties. This article details tariffs on personal imports.
Import tax (Tariff) Japan
There are 2 types of import; private import and general import.
Private import means “individual purchase from overseas companies, retail stores, manufacturers, etc. for the purpose of personal use of foreign products”.
In addition to customs duties, taxes on imports include consumption tax and taxes on specific goods. When reselling an ordered product at a store or auction site, it is not a “private import” but a “general import”.
What is the Import tax (Tariff) rate in Japan?
Tariff rates are set in detail for each product. We’ll talk more about specific products and their tariff rates later, but first, you need to understand, “Which price is taxable?” The difference between the tariff amount for private imports and general imports lies in this taxable amount.
・For general import:
Overseas retail price + shipping cost + insurance premium
・For private import:
60% of overseas retail price
Example
Let’s say you buy a $1,000 guitar from the United States. The combined shipping and insurance costs were $ 100.
・For general import:
(Taxable amount) 1,000 + 100 = $ 1,100
・For private import:
(Taxable amount) 1,000 x 60% = $ 600
As you can see, the taxable amount varies between general imports and individual imports.
When the total amount of imports is less than 10,000 yen or less
The applicable tax rate depends on this taxable amount. Customs duty and consumption tax are exempted if the taxable amount is 10,000 yen or less (*).
* However, except for special taxes such as liquor tax and tobacco tax, and leather bags, pantyhose/tights, gloves/footwear, ski boots, knitted clothing, etc., which are given to residents as gifts. Not eligible for exemption.
When the taxable amount is less than 200,000 yen or less
When importing goods from overseas, tariffs will be levied on the goods even if they are personal goods or gifts. But if you use general cargo or postal parcels and the total amount is 200,000 yen or less, a simplified tax rate set separately from the general tariff rate will be applied.
| Items | Tax Rate |
| Wine | 70 yen/l |
| Some of Distilled alcoholic bevarages | 20 yen/l |
| Sake, Some of other alcoholic bevarages | 30 yen/l |
| Tomato Ketchup, Ice Cream,Dropped furskins, Article of apparel, etc. | 20% |
| Coffee, Tea excluding Black Tea, Gelatine, Clues, Tanned or Dressed furskins excluding Dropped furskins, etc. | 15% |
| Vegetables and fruits for food, Seaweeds, etc. | 10% |
| Tableware, Furniture, Toys, Games, etc. | 3% |
| Rubber, Paper, etc. | Free |
| Other Products | 5% |
The import tax rate for normal products in Japan
If the taxable amount exceeds 200,000 yenor if the product is not subject to the simplified tax rate, the general tariff rate will be applied.
The tax rate is set in detail depending on the product. In addition, the applicable tax rate may change depending on the country of origin, the material of the item, the presence or absence of processing, and the intended use. The detail is on this page. (Japan Custom)
The import tax rate in Japan
So far, we have looked at tariffs on personal imports in detail. When importing goods individually, 60% of the retail price of the goods is taxable. Depending on the taxable amount, tariff exemption and a simplified tax rate will be applied. In the case of general import, transportation costs and insurance premiums will be taxed. Please note that the tax rate is determined in detail depending on the product.
Comments