How to Export to Japan in 2026: Duties, Consumption Tax, Product Rules and the 2028 Low-Value Change

Duty and consumption tax: how the import cost is calculated

Japan Customs determines the customs value from the transaction value and adds the cost of transport, insurance and other expenses associated with transporting the goods to the port of importation, to the extent they are not already in the price, so Japan works on a CIF basis. Customs duty is charged on that value at the rate for the goods' tariff number, and consumption tax is then charged on the customs value plus the duty and any individual excise taxes.

The consumption tax rate is 10% (7.8% national and 2.2% local consumption tax), with a reduced rate of 8% for food and beverages other than alcoholic drinks. A Japanese importer registered for consumption tax can usually credit the import consumption tax, but the duty is a cost. Use Triplicate's landed cost calculator with the CIF option to estimate both.

Who imports: buyer, DDP and the importer of record

• In most B2B sales the Japanese buyer is the importer, files the import declaration through a customs broker and pays duty and tax, so the seller quotes FOB, CIF, FCA, CIP or DAP.
• For DDP sales the foreign seller must have an importer in Japan acting for it, such as a subsidiary, a distributor or an importer-of-record service, and must pay the duty and consumption tax.
• Product laws often require a Japanese business to take responsibility for the goods (for example a cosmetics marketing licence holder or the importer notifying under the PSE rules), so choose a partner who can hold those roles.

Product rules to check before you ship

• Food, food additives, apparatus and containers or packaging, and toys for infants, imported for sale or business use: the importer must submit the Notification Form for Importation of Foods to a quarantine station under Article 27 of the Food Sanitation Act. Goods imported without notification cannot be sold, and goods that fail inspection cannot be imported.
• Electrical appliances and materials: the Electrical Appliances and Materials Safety Act requires the business that manufactures or imports them to notify, meet the technical requirements and mark the products with the PSE mark; specified products (diamond PSE) also need conformity assessment by a registered body.
• Cosmetics and quasi-drugs: covered by the Pharmaceuticals and Medical Devices (PMD) Act, with a Japanese marketing licence holder and Japanese labels; see Triplicate's note on exporting cosmetics to Japan.
• Other products may fall under further laws, such as the Food Labeling Act for food labels or the Radio Act for wireless devices; check with the importer before the first shipment.

Origin and trade agreements

Japan has economic partnership agreements with many partners, including RCEP (which links Japan with China, Korea and the ASEAN members), the CPTPP, and the agreements with the European Union and the United Kingdom. Preferential rates apply only if the goods meet the agreement's rules of origin and the importer has the proof of origin the agreement requires, such as a certificate of origin or an origin declaration. Check the rate under each agreement against the general rate before you quote.

Low-value imports: the change from 1 April 2028

Under Japan's 2026 tax reform, a new category of specified low-value goods covers goods supplied from abroad by distance sale for JPY 10,000 or less per item, excluding tax. From 1 April 2028, sellers of such goods with sales above JPY 10 million a year must register and collect consumption tax at the point of sale, and large platform operators can be treated as the seller; registration opens on 1 October 2027. The reform also ends the special valuation that reduced the taxable base for personal-use imports. For e-commerce exporters selling small parcels to Japanese consumers, this replaces the current exemption, so plan pricing and registration well before April 2028.