When Do You Pay Import Duty on Overseas Orders to Japan? The ¥10,000 Exemption, the 0.6 Rule for Personal Imports, and What Changes in April 2028

When you buy from an overseas shop, the first question is often when duty kicks in. Under the current rules, if the total customs value is ¥10,000 or less, duty, consumption tax and local consumption tax are generally waived. But customs value is not always the same as what you paid, and some items do not qualify at all.

On top of that, these rules are set to change from 1 April 2028. Using published Japan Customs and Ministry of Finance materials, this page sets out how the calculation works today and what is coming (checked 2 November 2026). Actual tax depends on the item and how it ships, so the figures here are only a guide.

Today's dividing line: a customs value of ¥10,000

Japan Customs says goods with a total customs value of ¥10,000 or less are generally exempt from duty, consumption tax and local consumption tax. Liquor tax and tobacco taxes, however, are not waived, so alcohol and tobacco need separate thought even at low values.

Leather bags, pantyhose and tights, gloves and footwear, ski boots, knitted clothing and similar items are not exempt even at ¥10,000 or less, unless they are gifts sent to a resident for personal use. If you are ordering clothes or shoes from abroad, check this exception first.

The 0.6 rule

For goods an individual imports for their own personal use, the customs value is the overseas retail price multiplied by 0.6. For other goods, it is the price of the goods plus freight and insurance. So the same item can have a different customs value depending on whether it is for you or for resale. The Ministry of Finance's explanation notes that this rule has brought goods priced up to ¥16,666 within the exemption.

The table is a simple example using overseas retail prices converted to yen. It does not apply to the excepted items above, and it does not apply if you are importing to sell. If you buy abroad to resell in Japan, work from the price plus freight and insurance.

Does splitting a parcel help?

Customs Answer says that for mail, the total customs value is in principle assessed per package. But items split across parcels sent from the same sender to the same addressee at about the same time are added together. For general cargo, if goods on one invoice are declared separately, everything on that invoice is added up. Splitting a shipment does not guarantee the exemption.

Above ¥10,000: simplified duty rates

When the total customs value is ¥200,000 or less, general cargo and postal parcels can use simplified duty rates instead of the ordinary tariff. The table below is an excerpt from Japan Customs' guidance. Consumption tax and local consumption tax are charged on top of duty.

For example, if you buy a ¥20,000 item for yourself and it falls under the 5% "everything else" rate, the customs value is ¥12,000 and duty would be about ¥600. The actual amount is decided by customs, and consumption tax comes on top. Some items, such as leather goods, knitted clothing and footwear, cannot use simplified rates.

Where do you pay?

For international mail with a customs value of ¥200,000 or less, items are delivered directly if no tax is due. If the tax comes to ¥10,000 or less, you generally pay it plus Japan Post's handling fee on delivery. With international couriers, a customs broker handles the paperwork and there may be a fee on top of the tax. For scam texts asking you to pay duty, see this guide.

If an item such as a gift from a friend has no clear value, customs may send you a notice postcard about the mail. In those cases, customs says it sets the value by referring to the price of identical or similar goods. If a friend overseas is sending you something, it helps to keep a record of what it is and what it cost.

What changes on 1 April 2028

There are two big changes. The first is the end of the 0.6 rule. The Ministry of Finance's bill summary abolishes the special rule setting the customs value of personal-use goods at 60% of the overseas retail price, effective 1 April 2028. The ministry notes that over 90% of goods using this rule had a customs value of ¥10,000 or less and that it created an uneven playing field with domestic businesses.

The second is how consumption tax is collected on cross-border mail order. According to the ministry's explanation, the low-value consumption tax exemption at import remains, but sellers become liable for consumption tax on mail-order sales that fall under it. Businesses with sales of ¥10 million or less are exempt, as with domestic transactions, and for sales through a platform, liability shifts to certain platform operators. Whether something is ¥10,000 or less is judged per unit sold.

From a buyer's point of view, we expect that after April 2028 you will more often see consumption tax included in an overseas shop's price or added separately. This is our reading of the system, not something each shop has announced. If you are planning a large purchase after that date, check Japan Customs' guidance at the time.

A checklist before you buy

• Is it for you or for resale? (The 0.6 rule does not apply to resale)
• Does it fall under an exception, such as leather goods, knitwear, footwear, gloves, alcohol or tobacco?
• Are other parcels coming from the same shop at about the same time?
• Are there separate shipping, insurance or carrier fees?
• If it will arrive on or after 1 April 2028, have you checked the rules at that time?

If you use a proxy buyer or forwarding service, things can change depending on who counts as the importer. See our guide to proxy shopping and package forwarding for the differences. When you buy from a seller in Japan who ships domestically, this import procedure generally does not come into it. If in doubt, you can ask a customs counsellor at your nearest customs office. This article is general information and does not promise any particular tax amount.

← All journal articles