🇯🇵 Japan · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
Japanese imports and exports clear through Japan Customs via the NACCS electronic system. You classify goods by HS code to find customs duty, pay consumption tax (10%) on imports, and check whether METI licences apply under the Foreign Exchange and Foreign Trade Act. Advance rulings give classification certainty; disputes go through Customs.
Imports and exports are administered by Japan Customs (under the Ministry of Finance). Importers file declarations and pay customs duty and consumption tax on clearance.
- Import declarations and duty/consumption-tax payment are made to Japan Customs at clearance.
- Duties depend on tariff classification, origin and customs value.
- Declarations are filed electronically through the NACCS system.
Step-by-step
- 1
Prepare to declare
There is no general importer licence; you (or a customs broker) file an import or export declaration with Japan Customs through NACCS.
- 2
Classify goods and check duty
Classify goods by HS code to find the customs duty rate, and check EPA/FTA origin for preferential rates.
- 3
Pay duty and consumption tax
Pay customs duty and the 10% consumption tax on the import value at clearance.
- 4
Check licences and controls
Check whether import or export approval is needed under the Foreign Exchange and Foreign Trade Act (METI), plus quarantine or other agency rules.
- 5
Clear the goods
Submit the invoice, packing list and transport documents (usually via a licensed customs broker); Customs grants import/export permission.
- 6
Get rulings or resolve disputes
Use the advance ruling system for classification and valuation, and request reinvestigation of Customs decisions.
Checklist
- Import/export declaration via NACCS
- HS classification + duty rate
- EPA/FTA preferential origin
- Customs duty + 10% consumption tax
- METI licence/approval (Foreign Exchange & Foreign Trade Act)
- Quarantine / agency clearances
- Licensed customs broker (optional)
- Advance ruling / reinvestigation route
Official authorities
- Japan Customs
Customs — declarations, duties and clearance.
Frequently asked questions
What is NACCS?
The Nippon Automated Cargo and Port Consolidated System, Japan's electronic platform for customs and port procedures.
Do I pay consumption tax on imports?
Yes — the 10% consumption tax applies to imported goods in addition to any customs duty.
What is the Foreign Exchange and Foreign Trade Act?
The law (administered by METI) under which certain imports and exports require licences or approval.
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- Prime Minister's Office of Japan — Official site of Japan's Prime Minister — cabinet policies, press conferences, policy statements
- Ministry of Foreign Affairs of Japan — Japan visa applications, overseas safety info, consular services, and diplomatic policy
- Immigration Services Agency of Japan — Residence status, work visas, permanent residency, and naturalization in Japan
- National Tax Agency (Japan) — Income tax, corporate tax, consumption tax filing and e-Tax online submission