Retail markets · ¥10,000 + 10% tax
Japan
¥10,000 duty and consumption-tax exemption, with exclusions for leather shoes, knitwear and ski boots.
Key facts
| Currency | JPY |
|---|---|
| Consumption tax | 10% |
| De minimis | ¥10,000 total customs value |
| Excluded categories | Leather shoes, knitted apparel, ski boots and other specified goods |
| Duty basis | Customs value, normally CIF |
| Marketplaces | Amazon.co.jp, Rakuten, Yahoo Shopping, Mercari, Shopify |
| Last verified | 2026-10-17 |
The ¥10,000 line has exceptions
Japan Customs states that goods with a total customs value of ¥10,000 or less are generally exempt from duty and consumption tax. The exemption is not universal. Knitted apparel such as T-shirts and sweaters, ski boots, leather shoes and certain other categories remain taxable even below the threshold, and charges on tobacco or alcohol are not waived.
That makes product category, not just order value, the deciding variable. A seller of leather shoes cannot rely on the low-value exemption at all; a seller of accessories can. The classification should come from the tariff code, and it should be checked before the price is set.
Consumption tax and the carrier
Above the threshold, consumption tax at 10% applies on the customs value plus duty. The carrier or broker usually collects it at delivery, often with a handling fee. For commercial shipments, an importer of record and a Japanese tax position may be required, which changes the model from parcel-by-parcel to a cleared commercial import.
Japan is also a market where platform trust and Japanese-language support matter more than a small price difference. Amazon.co.jp, Rakuten and Yahoo Shopping each carry distinct buyer expectations, and Mercari adds a large secondary market that rewards condition and photography over brand advertising.
Frequently asked questions
Is every parcel under ¥10,000 exempt?
No. Leather shoes, knitted apparel, ski boots and some other categories are excluded, and tobacco and alcohol charges are not waived.
How much is consumption tax in Japan?
The standard rate is 10%. Above the low-value threshold it is charged on the customs value plus duty.
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