Japan Import Duty Calculator › Guides › Japan’s 10,000-yen de minimis: when no duty or consumption tax is charged
Japan’s 10,000-yen de minimis: when no duty or consumption tax is charged
If the total customs value of one import is 10,000 yen or less, Japan charges neither customs duty nor consumption tax on it. Some product types are excluded.
What “10,000 yen” means
It is the customs value: the price of the goods plus shipping and insurance to Japan, converted at Japan Customs’ official weekly exchange rate. It is counted per declaration. For parcels, all articles in one package are added together, and parcels sent at the same time from one sender to one recipient are also added together, so splitting an order does not help.
Items that are not exempt even under 10,000 yen
Japan Customs lists leather bags and handbags, gloves, knitted apparel such as T-shirts and sweaters, ski boots, leather shoes and footwear with leather soles. In this calculator the following product types are treated as excluded:
- T-shirts, sweaters, hoodies (knitted)
- Dresses, trousers, track suits, skirts (knitted)
- Swimwear and rash guards (knitted)
- Socks, tights, pantyhose
- Gloves (knitted or textile)
- Leather shoes, boots, sandals (leather uppers)
- Sneakers and canvas shoes (textile uppers)
- Sandals, rain boots, sports shoes (rubber or plastic)
- Handbags and tote bags (leather)
Liquor and tobacco taxes are also charged regardless of the exemption.
Example
Two textile bags for $50.00 with $10.00 shipping: the customs value is ¥9,300, so no duty and no consumption tax are charged. The same amount of knitted T-shirts is not exempt: duty ¥900 and consumption tax ¥800.
What changes in 2028
The exemption at the border stays, but from 1 April 2028 overseas sellers selling goods of 10,000 yen or less to Japan by mail order become liable for consumption tax on the sale itself, and the 60% valuation for personal-use imports ends. See Selling to Japan after April 2028.