Japan de minimis: the 10,000 yen duty and tax exemption and 2028 change
Goods imported into Japan with a total customs value of 10,000 yen or less are exempt from customs duty and consumption tax, according to Japan Customs. Some leather goods, knitted apparel and footwear are excluded, and other excise taxes such as liquor tax and tobacco tax still apply. Japan's 2026 tax reform plans to tax distance sales of low-value goods from 1 April 2028.
Checked against official sources: 2026-10
At a glance
How the 10,000 yen rule works
Japan Customs exempts goods from customs duty and consumption tax when the total customs value is 10,000 yen or less. The limit applies to the whole import declaration: if the articles on one invoice are split across several declarations, the values of all articles on that invoice are added together.
For parcel post, the total value of all articles in one package must not exceed 10,000 yen. If a shipment is divided into parcels sent at the same time from one sender to one recipient, the values of all those parcels are added together.
The exemption does not cover other excise taxes on imports, such as liquor tax and tobacco tax.
Goods excluded from the exemption
Japan Customs lists designated articles that are excluded even at 10,000 yen or less. They may still be exempt when imported as a gift for private use, if Customs accepts the private-use claim and the customs value is 10,000 yen or less.
- Leather bags and handbags
- Gloves
- Knitted apparel, such as T-shirts and sweaters
- Ski boots
- Leather shoes and footwear with leather soles
Planned changes from 2028
Japan's 2026 tax reform proposals, released by the ruling parties on 19 December 2025, create a category of specified low-value goods: goods supplied by distance sale for JPY 10,000 or less per item, excluding tax. Sellers with sales above JPY 10 million a year would collect Japanese consumption tax at the point of sale from 1 April 2028, with registration opening on 1 October 2027.
Platform operators with annual transactions above JPY 5 billion would be designated and treated as the supplier for goods sold through them from 1 April 2028. Separately, a Japan Customs working group's interim report of 21 November 2025 considered eliminating or lowering the 10,000 yen customs duty exemption; no final decision was reported.
Step by step
- Add up the customs value of all articles in the import declaration or, for parcel post, of all parcels sent at the same time from one sender to one recipient.
- Check whether any article is an excluded good: leather bags, handbags, gloves, knitted apparel, ski boots, leather shoes or leather-soled footwear.
- Check other excise taxes, such as liquor tax or tobacco tax, which apply even at 10,000 yen or less.
- If you sell to Japanese consumers by distance sale, plan for the 2026 tax reform: registration from 1 October 2027 and consumption tax at sale from 1 April 2028 for sellers above JPY 10 million a year.
- For a specific case, ask Japan Customs through the nearest Customs Counselor.
Documents you usually need
- Commercial invoice showing the value of every article
- Import declaration or parcel post customs declaration
- From 2028: the seller's registration number on the import declaration for specified low-value goods
Common problems and how to avoid them
What to do: Japan Customs adds up all articles on one invoice, and parcels sent at the same time from one sender to one recipient, so splitting does not create a new exemption.
What to do: Knitted apparel is excluded from the exemption; designated articles are exempt only as gifts for private use accepted by Customs.
What to do: Liquor tax and tobacco tax are not covered by the exemption.
What to do: Under the 2026 tax reform, distance sales of JPY 10,000 or less per item are planned to be taxed at sale from 1 April 2028.
Sources
- 1006 Duty exemption for goods at a total customs value of 10,000 yen or less (FAQ) Japan Customs
- 1703 Application of the Consumption Tax on the Duty-Exemption Procedures (FAQ) Japan Customs
- Japan Tax Update (14 January 2026) PwC Japan
- Japan 2026 tax reform includes JCT changes that affect nonresident sellers BDO
- Japan considers revising de minimis customs threshold to address e-commerce surge Baker McKenzie
Rules change often. This note is practical guidance based on the sources above, not legal advice. Confirm current requirements with the authority, your importer or a licensed customs broker before you ship.
Port codes by country
Trade notes
Common questions
What is Japan's de minimis threshold?
Goods with a total customs value of 10,000 yen or less are exempt from customs duty and consumption tax, with some excluded goods and excise taxes.
Is the 10,000 yen limit per item, per parcel or per order?
Per import declaration. For parcel post it is per package, and parcels sent at the same time from one sender to one recipient are added together.
Which goods are not covered?
Leather bags, handbags, gloves, knitted apparel such as T-shirts and sweaters, ski boots, leather shoes and footwear with leather soles, unless imported as a gift for private use and accepted by Customs.
What changes in 2028?
Under the 2026 tax reform, distance sales of JPY 10,000 or less per item are planned to be taxed at sale from 1 April 2028; sellers above JPY 10 million a year register from 1 October 2027, and large platforms become liable.
Is the customs duty exemption also changing?
A Japan Customs working group's interim report of 21 November 2025 considered eliminating or lowering it, but no final decision was reported.
More free tools
Triplicate is free and keeps getting better. Found it useful? Support Triplicate ♥
Prefer no ads? Pro removes all ads · $1/month