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How Japan calculates import duty and consumption tax
Japan charges customs duty on the customs value, then consumption tax on the customs value plus the duty. Each step is rounded down in a fixed way.
The steps
- Customs value (CIF) = goods + shipping and insurance to Japan, in yen at the official weekly rate. Until 31 March 2028, goods a person imports for personal use are valued at 60% of the overseas retail price.
- Duty rate: when the shipment’s total customs value is 200,000 yen or less, many goods can use a simplified rate (see simplified rates). Otherwise the general rate for the HS code applies.
- Customs duty = customs value rounded down to 1,000 yen × rate, rounded down to 100 yen. Leather shoes: 30% or 4,300 yen per pair, whichever is higher.
- Consumption tax base = customs value + duty, rounded down to 1,000 yen.
- National consumption tax = base × 7.8% (6.24% for food), rounded down to 100 yen.
- Local consumption tax = national tax × 22/78, rounded down to 100 yen. Together they make 10% (8% for food).
Worked example
| Goods (20 × Bags, backpacks, pouches (textile, nylon, faux leather)) | $400.00 = ¥62,000 |
|---|---|
| Shipping to Japan | $60.00 = ¥9,300 |
| Customs value (CIF) | ¥71,300 |
| Duty rate | 5% (simplified) |
| Customs duty: ¥71,000 × 5%, rounded down to 100 yen | ¥3,500 |
| Consumption tax base: customs value + duty, rounded down to 1,000 yen | ¥74,000 |
| National consumption tax (7.8%), rounded down to 100 yen | ¥5,700 |
| Local consumption tax (national × 22/78), rounded down to 100 yen | ¥1,600 |
| Duty + consumption tax | ¥10,800 |
Example at 155 yen per US dollar, declared on 2026-11-15. Your own numbers: open the calculator.
Per unit that is ¥540 of Japanese taxes on a $20.00 bag. If you ship DDP, that amount belongs in your price.