Japan – Customs and Import duty tax calculation method

Posted on Posted in Customs Duty Calculator

Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... and taxes will be pending and need to be cleared while importing goods into Japan whether by a private individual or a commercial entity.

The valuation method is CIF.

Below table provide the Duty and Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... for Japan:

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
0% to 30% (Some electronic products are duty free) 4.49%>

8%
  • if CIF < JPY10,000 then duty payable is less than JPY100 and consumption taxTax paid which is based on the price of services or goods, e... is free

TaxA fee imposed by a government on personal or corporate incom... will be calculated on the sum of duty and CIF value.

When the total Customs value of commercially imported goods is 200,000 yen or less per importation, the simplified tariffA government tax on imported and exported goods. schedule is applicable.
The following are examples from this Schedule.
Alcoholic Beverages
Wine: 70 yen/l
Some of Distilled alcoholic bevarages: 20 yen/l
Sake, Some of other alcoholic bevarages: 30 yen/l
Tomato Ketchup, Ice Cream,Dropped furskins, Article of apparel, etc.: 20%
Coffee, Tea excluding Black Tea, Gelatine, Clues, Tanned or Dressed furskins excluding Dropped furskins, etc.: 15%
Vegetables and fruits for food, Seaweeds, etc.: 10%
Tableware, Furniture, Toys, Games, etc.: 3%
Rubber, Paper, etc.: Free
Other Products: 5%.

Consumption taxTax paid which is based on the price of services or goods, e... is imposed at the rate of 8% on, in general, all goods imported into or manufactured in Japan. The amount of consumption taxTax paid which is based on the price of services or goods, e... payable on imported goods is calculated on the basis of the Customs value of the goods plus Customs dutyA tax which must be paid on imported, and sometimes exported... payable and, where applicable, other excise taxes payable.

Note: For leather goods, leather footwear, and some for apparel the minimum threshold is exempted( Needs to pay duty and consumption taxTax paid which is based on the price of services or goods, e...)

Excise duty is applicable on alcohol, tobacco and fuel products.

More information on custom duties on alcohol: Tariff Rate and Liquor Tax rate of alcoholic beverages

More information on custom duties on tobacco: Triff rate of tobacco