Inbound@From Overseas to Japan
Import Duty & Tax
Ref: JAPAN CUSTOMS WEBSITE

Declaration for unaccompanied baggage or shipment
When you have unaccompanied baggage, two copies of Form 5360 must be submitted at the time of your entry, one of which will be returned to you with the seal of certification by a Customs officer. Such declaration is necessary to obtain duty and/or tax exemption status.
Such Unaccompanied baggage or shipment must be in your custody within six months after your arrival. The sealed declaration must be presented at the time of the clearance of the unaccompanied goods.
EXEMPTION
Personal effects and unaccompanied baggage that are for personal use are free of duties and/or taxes within the allowance specified below. (As for rice, the limit is 100 Kg a year) If you have both personal effects and unaccompanied baggage please consider them together.
 
1.Personal Effects and Professional Equipment
Clothes, toiletries, and other personal effects for your personal use, as well as portable professional equipment that you will use during stay in Japan, are all free of duties and/or taxes, if they are considered quantitatively appropriate and are not for sale.

2.Alcoholic Beverages, Tobacco Products, etc.
Allowances are made for certain other articles within the limits specified below.
(per adult)
Item Allowance Remarks
Alcoholic Beverages 3 bottles One bottle contains approximately 760cc.
Tobacco Products Cigars 100 cigars If there is more than one kind of tobacco product, the total allowance is 500 grams
Cigarettes 400 cigarettes
Other kind of tobacco 500 grams
Perfume 2 ounces  
Others Yen 200,000 The total overseas market value of the articles
other than the above items must be under Yen 200,000
Any item whose total overseas market value
does not exceed Yen 10,000 is always free of duties
and/or taxes and is not counted in the calculation
of the total overseas market value of Yen 200,000.
(e.g. two ties worth Yen 5,000 each)
There is no duty-free allowance for articles or sets
of articles that have a market value of more than.
Yen 200,000 each or per set.


3.Simplified Customs Duty Rates
When your belongings exceed the limit of the duty-free allowances, the following simplified Customs duty rates are applied, in most cases, to the amount which is in excess.
Item Rate
Alcoholic
Beverages
Whisky Yen 375 per bottle (750 cc)
Brandy Yen 350 per bottle (700 cc)
Gin, vodka, rum Yen 300 per bottle (750 cc)
Other liqueurs and distilled Yen 225 per bottle (750 cc)
alcoholic beverages
Wine and other liquor
Yen 150 per bottle (750 cc)
Others 15%

Cigarettes Yen 1,300 per 200 cigarettes
(Yen 6.5 per cigarette)



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