Japan import duty, tax and landed cost calculator.

How to calculate Japan import duty and tax.

Japan Customs charges duty on the customs value of your goods, which includes freight and insurance to Japan. This is the CIF value, short for cost, insurance and freight. Customs then charges consumption tax on the customs value plus the duty. The calculator works in the same order and rounds the same way as Japan Customs' own worked example. Here is the landed cost formula it uses:

Customs rounds each tax base down to the nearest ¥1,000 and each tax amount down to the nearest ¥100. On a typical shipment that moves the total by a few hundred yen. The 10% consumption tax is really two taxes. The national tax is 7.8%, and the local tax is 22/78 of the national amount, which works out to 2.2%. The 8% food rate splits into 6.24% and 1.76%. Open "Show the customs math" in the results to see each step for your own numbers.

Our step-by-step import guide covers the rest of the process, including documents, the importer role and customs clearance.

Worked example: 500 backpacks at $12.

The calculator opens with this example. A brand buys 500 fabric backpacks, HS code 4202.92, at $12 each. Ocean freight costs $900, cargo insurance $30, and importer and broker fees $350. Customs converts at ¥158.03 per dollar.

The backpack costs $12 in the US and $17.16 landed in Japan, 43% more. At a 50% gross margin, the suggested shelf price is ¥5,970 including tax.

Japan tariff rates for common US products.

Japan's Tariff Schedule lists a general rate and a WTO rate for most goods. US goods get the WTO rate when it is lower. Many cosmetics, toys, furniture and electronics enter duty-free, while apparel, bags, shoes and many processed foods pay duty. The calculator's presets use the rates below, from the August 8, 2026 edition.

The US-Japan Trade Agreement removes duty on some US farm and food products, such as roasted coffee, many sauces and vitamin supplements. The goods have to qualify as US-originating, and your importer claims the rate with origin documents. Japan Customs explains the origin procedure. Your product may fall under a different HS code from the preset, so check its code before you rely on a rate.

Japan consumption tax on imports.

Japan's consumption tax is 10%. It works like a VAT, and English sources often call it Japan's sales tax. Food and non-alcoholic drinks for people pay a reduced 8%, according to the National Tax Agency. The same rates apply at import. Pet food and alcohol pay 10%. Vitamin supplements and health foods count as food unless Japan regulates them as medicines, according to the NTA's reduced-rate Q&A, in Japanese.

On September 15, 2026, Japan's Cabinet approved a plan to cut the food rate to 1% from April 1, 2027 to March 31, 2029, including food imports. The Diet still has to pass it into law. The Cabinet outline, in Japanese, has the details. Pick the 1% option in the calculator to see how it would change a food product's landed cost and shelf price.

Japan's ¥10,000 de minimis rule and the April 2028 change.

Under the current rule, a shipment whose total customs value is ¥10,000 or less pays no duty and no consumption tax. Customs measures this per declaration, using the customs value, so freight and insurance count. Some goods don't get the exemption, including leather bags, knitted clothing such as T-shirts and sweaters, and leather shoes. Alcohol and tobacco still pay their own excise taxes. Source: Japan Customs, Customs Answer 1006.

From April 1, 2028, Japan will charge consumption tax on mail-order items of ¥10,000 or less shipped from abroad. Large online marketplaces will also collect consumption tax on sales by overseas sellers. Both changes come from the 2026 tax reform, and the National Tax Agency has published guidance on the new system, in Japanese. If you plan to ship orders one at a time from the US, or sell on Amazon Japan as an overseas seller, ask your importer and tax adviser how this affects you.

How the suggested shelf price works.

Japanese retail prices have to show the total with tax included, under the National Tax Agency's price display rule, in Japanese. The calculator finds the lowest price, in ¥10 steps, that hits your target gross margin on the price before consumption tax, then adds the tax.

With Amazon Japan turned on, the price also has to cover two fees. Amazon charges its referral fee on the total the customer pays, with a ¥30 minimum, and quotes it before tax. The FBA fee is per unit and includes tax. If your importer can't claim back consumption tax, the calculator also counts the tax on Amazon's fees as a cost.

Method and limits.

• The calculator assumes one product per shipment and one import declaration. Customs works out duty line by line on mixed shipments and rounds each line separately.
• It only handles percentage duty rates. Some foods pay duty per kilogram, fall under tariff quotas or pay extra duties, and the calculator doesn't model those.
• It leaves out liquor tax, tobacco tax and other excise taxes.
• It counts import consumption tax as a cost unless you switch on the claim-back option. A registered importer usually recovers that tax against the tax it collects on sales.
• It uses the duty rate for goods made in the US. Goods made in another country pay that country's rate, even when they ship from the US.
• Import fees are one number you enter from your own quotes. Customs leaves them out of the customs value, so they don't change duty or tax.

All figures are estimates for planning. They are not a customs ruling or tax advice.

Frequently asked questions.

How much is import tax in Japan?

Japan charges customs duty and consumption tax on imports. Duty depends on the HS code. Many cosmetics, toys, furniture and electronics enter duty-free. Among the products in our rate table, duty runs from 2.3% for ceramic tableware to 20.4% for sweet biscuits. Consumption tax is 10%, or 8% for food and non-alcoholic drinks, and Customs charges it on the customs value plus duty.

What is landed cost, and how do you calculate it?

Landed cost is everything you pay to get a product into your warehouse in Japan. Add up the product cost, international freight, insurance, customs duty, import consumption tax and the importer, broker and handling fees. Divide the total by the units in the shipment to get the landed cost per unit.

Does Japan charge duty on the FOB or the CIF value?

The CIF value. Japan Customs adds freight and insurance to Japan to the price of the goods to get the customs value. Customs charges duty on that value, then consumption tax on the customs value plus duty.

What is Japan's de minimis threshold?

¥10,000. A shipment whose total customs value is ¥10,000 or less pays no duty or consumption tax, except for goods such as leather bags, knitted clothing and leather shoes. From April 1, 2028, Japan charges consumption tax on mail-order sales of items priced ¥10,000 or less that are shipped from abroad, collected from the seller or the marketplace.

Do US products get lower tariffs in Japan?

US goods pay Japan's WTO rate, which is often lower than the general rate. The US-Japan Trade Agreement removes duty on some US farm and food products, such as roasted coffee and many sauces, if the goods qualify as US-originating. Many manufactured goods have no separate rate under the agreement.

Who pays duty and consumption tax in Japan?

The importer of record pays them when the goods clear customs, usually through a licensed customs broker. A US brand without a Japanese company needs an importer-of-record service or a Japanese partner to act as importer.

Can I claim back Japan's import consumption tax?

A business registered for consumption tax in Japan can usually deduct the tax it paid at import from the tax it collects on sales. Whether your brand can do this depends on who acts as importer, so settle it with your importer and tax adviser. Turn on the claim-back option in the calculator to see your cost without the tax.

Is Japan's consumption tax a VAT or a sales tax?

It works like a VAT, though English sources often call it Japan's sales tax. Businesses charge it on sales and deduct the tax they paid on purchases and imports. Japanese shelf prices must show the price including tax.

Why is my result different from my customs broker's quote?

Brokers use your product's exact HS code, the Customs exchange rate for the week you declare, and their own fees. Some products also pay per-kilogram duties, quotas or excise taxes that this calculator does not model. Use your broker's figures for final pricing.

Sources.

• Japan Customs, Customs Answer 1111: calculation method of duty and consumption tax
• Japan Customs, Japan's Tariff Schedule, edition of August 8, 2026
• Japan Customs, customs valuation system
• Japan Customs, Customs Answer 1006: goods of ¥10,000 or less
• Japan Customs, exchange rates for October 18 to 24, 2026, PDF
• Act on General Rules for National Taxes, Articles 118 and 119 on rounding, in Japanese
• National Tax Agency, consumption tax basics
• National Tax Agency, cross-border ecommerce taxation from April 2028, in Japanese
• Cabinet Secretariat, outline of the temporary food tax cut, September 15, 2026, in Japanese
• Amazon Japan, selling and FBA fees

Link to or cite this calculator.

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