Japan - Customs Guide. Minimum Tresholds & Duty rules Duty and Tax Threshold Imports are duty and tax exempt when the duty and tax payable is <100 JPY.

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Presentation transcript:

Japan - Customs Guide

Minimum Tresholds & Duty rules Duty and Tax Threshold Imports are duty and tax exempt when the duty and tax payable is <100 JPY or CIF* value is <10,000 JPY Duty Calculation Duty is calculated CIF value Most Commonly Imported Items with Duty Rates C lothing - 10% Natural health products - 15% Cosmetics - 0% Wallets/handbags - 4.1% CD & DVDs - 0% Auto parts - 0% Footwear - 6.7% Jewelry (imitation) - 3.7% Vitamins - 15% Costumes/festive goods - 3% Free Trade Agreements ASEAN-Japan Comprehensive Economic Partnership Japan-Brunei Free Trade Agreement Japan-Chile Economic Partnership Agreement Japan-India Comprehensive Economic Partnership Agreement Japan-Indonesia Economic Partnership Agreement Japan-Malaysia Economic Partnership Agreement Japan-Mexico Economic Partnership Agreement Japan-Peru Free Trade Agreement Japan-Philippines Economic Partnership Agreement Japan-Singapore Economic Agreement for a New-Age Partnership Japan-Switzerland Economic Partnership Agreement Japan-Thailand Economic Partnership Agreement Japan-Viet Nam Economic Partnership Agreement *CIF (Cost, Insurance, Freight: The import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight, and the cost of insurance.

Tax Rules, Import Restrictions & Drawback Tax Calculation Tax is calculated on the CIF value plus applicable duties Types of Tax Consumption Tax Tax Rates Standard rate 8% Many commonly imported items are tax exempt Common Import restrictions More information on Import Restrictions can be found at Returns & Drawback No current drawback solution

Examples Examples to Japan Example 1 Sweater of 5,000 JPY Example 2 Sweater of 15,000 JPY Value of the good 5000 JPY15000 JPY Duty applied Not applicable since <$10000 JPY = 0 JPY Clothing 10% (15000*,10) = 1500 JPY Tax applied Tax 0,08% - Not applicable since <10000 JPY = 0 JPY Tax 0,08% ( )*0,08 = 1320 JPY Total cost of goods, duty & tax paid by a client (excl shipping costs) 5000 JPY = JPY =