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Selling to Japan after April 2028: consumption tax on low-value parcels
Japan’s FY2026 tax reform changes how low-value parcels from abroad are taxed. Today, goods with a customs value of 10,000 yen or less pass the border without consumption tax. From 1 April 2028, the tax moves to the sale.
This summary is based on the Ministry of Finance’s explanation of the reform (in Japanese), read on 13 November 2026. Detailed guidance from Japan’s National Tax Agency may add to it. Please check with a tax adviser before acting.
What changes
- Who: sellers outside Japan who sell by mail order goods located abroad that are shipped to Japan, where the price of one item is 10,000 yen or less (a set is judged as one item; shipping fees are generally not included).
- What: such a sale is treated as a domestic sale in Japan, and the seller is liable for Japanese consumption tax on it.
- Registration: sellers register for a registration number (applications open on 1 October 2027). Goods sold by a registered seller are exempt from consumption tax at import. Sellers without an office in Japan need a tax agent and a tax administrator in Japan to register. Without registration, the goods can be taxed both at sale and at import.
- Paperwork: the seller puts the registration number on the invoice and tells the importer, who adds it to the import declaration. Misusing a registration number is penalised.
- Marketplaces: large platforms (total sales over 5 billion yen) designated by the National Tax Agency are treated as the seller for overseas sellers’ sales made through them.
- Personal-use valuation: the rule that values personal-use imports at 60% of the retail price ends at the end of March 2028.
- Customs duty: the explanation does not change the 10,000-yen duty exemption.
What to do now
If you sell to Japan through a large marketplace, watch for its announcements. If you sell from your own shop, plan for registration in Japan or for DDP pricing that includes consumption tax. The calculator shows today’s duty and tax; after April 2028, keep the 10% (8% for food) consumption tax in mind even for parcels under 10,000 yen.