How Japan's tariff system works
Japan applies import duties based on the HS (Harmonized System) code of the imported product. Duties are generally ad valorem (percentage of CIF value), though specific duties (per unit or per weight) apply to some agricultural products and beverages.
Japan's tariff schedule is maintained by the Japan Customs authority. Duty rates are subject to change — this guide reflects 2026 rates for major consumer product categories, but always verify current rates via Japan Customs' official tariff database (customs.go.jp) before your first shipment.
Duty rates by major category
| Product Category | HS Chapter | Standard Duty Rate | Notes |
|---|---|---|---|
| Health supplements (capsules/tablets) | 2106 | 0–6.4% | Rate depends on specific ingredients |
| Vitamins (bulk) | 2936 | 0% | Most vitamin compounds duty-free |
| Processed food | 1601-2009 | 9–21.3% | Varies significantly by subcategory |
| Beverages (non-alcoholic) | 2202 | 15–25% | Higher rates for carbonated beverages |
| Spirits and wine | 2208/2204 | 0% + Liquor Tax | Liquor Tax adds JPY 100–870/L depending on type |
| Cosmetics | 3303-3307 | 3.9–6.8% | Quasi-drug products may have different classification |
| Clothing / Apparel | 6101-6217 | 9.1–13.4% | Rate by fiber content and construction |
| Consumer electronics | 8471-8523 | 0% | Most IT products duty-free under ITA |
| Home appliances | 8508-8516 | 0–3% | PSE compliance required separately |
| Sporting goods | 9506 | 3.9% | Some categories 0% |
Consumption tax and landed cost calculation
All goods imported into Japan are subject to Consumption Tax (CT) at 10%, calculated on the CIF value plus import duty. This is a significant component of landed cost and must be included in your Japan pricing model.
Landed cost formula:
- CIF value (invoice + freight + insurance)
- + Import duty (CIF x duty rate)
- + Consumption Tax ((CIF + duty) x 10%)
- + Customs clearance fees (IOR/broker charges)
- = Total landed cost before warehousing
CIF value: JPY 500,000. Duty rate 6%: +JPY 30,000. Consumption tax on (500,000 + 30,000): +JPY 53,000. Total duty and tax burden: JPY 83,000 (16.6% of CIF value).
FTA tariff reductions
Japan has Economic Partnership Agreements (EPAs) with numerous countries that provide reduced or zero tariff rates for qualifying goods. Major EPAs relevant to consumer brands include:
- CPTPP (including Australia, Canada, New Zealand, UK): Significant duty reductions on food, beverage, and consumer goods from member countries
- Japan-EU EPA: Reduced duties on European food and beverage products
- Japan-US Trade Agreement: Limited agreement covering some agricultural products
- RCEP: Reductions for imports from China, ASEAN, South Korea, Australia, New Zealand
To claim EPA preferential rates, your shipment must be accompanied by a valid Certificate of Origin (Form-specific per EPA) and the product must meet origin rules under the relevant agreement.
HS code and duty verification
Confirming the correct HS code for your product before your first shipment is essential. Incorrect classification causes: wrong duty payment (under or over), potential customs audit, and delay in clearance.
Resources for HS code verification:
- Japan Customs official tariff database: customs.go.jp/tariff
- NACCS (Nippon Automated Cargo and Port Consolidated System) for pre-classification inquiry
- Advance Classification Ruling: a formal written ruling from Japan Customs on HS classification for your specific product
For new or complex products, requesting an Advance Classification Ruling before your first shipment provides certainty and legal protection. Japan Market Gateway's import team handles HS classification as part of our standard IOR service.
Ready to move from
research to action?
Get a fast, authority-verified answer on whether your specific product can enter Japan — and exactly what compliance steps are required.
One-time · email delivery · 10–15 business days