Japan — Import Procedures & Duties

Japan's import regime is governed by the Customs Act (Kanzei-hō) and the Customs Tariff Act (Kanzei Teikoku-hō). The Customs Act establishes the declaration, examination, and clearance procedures for goods entering Japan, while the Customs Tariff Act sets duty rates and tariff classification rules. Related laws and regulations (referred to as "Other Laws and Regulations" in customs practice) impose additional import restrictions on specific goods, including the Plant Protection Act, the Domestic Animal Infectious Diseases Control Act, the Food Sanitation Law, and the Firearms and Swords Possession Control Law.

Administering Authority

Japan Customs is the national customs administration, organized under the Customs and Tariff Bureau of the Ministry of Finance (MOF). The Customs and Tariff Bureau is located at 3-1-1 Kasumigaseki, Chiyoda-ku, Tokyo 100-8940. Field operations are executed by nine Regional Customs offices—Hakodate, Tokyo, Yokohama, Nagoya, Osaka, Kobe, Moji, Nagasaki, and Okinawa—and their subordinate customs offices at ports of entry.

The Ministry of Finance's statutory functions in customs administration include:

• Imposition and collection of customs duties, tonnage dues, and special tonnage dues;
• Control of export and import goods, vessels, aircraft, and passengers;
• Licensing of customhouse brokerage;
• Supervision of customhouse brokers; and
• Management of the national examination for customhouse brokers.

Import Declaration Obligation

Any person who intends to import goods into Japan must declare the goods to the Director-General of Customs and obtain an import permit after examination and payment of applicable customs duty and excise tax. The formalities start with the lodging of an import declaration and end with issuance of an import permit after the necessary examination and payment.

An import declaration must be made, in principle, after the goods have been taken into a bonded area (hozei area) or other specially designated zone. A bonded area is the place designated by the Ministry of Finance and approved by the Director-General of Customs as an area to place cargoes arriving from overseas. The import declaration must be made by the importer or, more commonly, by a registered customs broker acting as the importer's agent.

The importer must prepare an import (customs duty payment) declaration form (Customs Form C-5020) in triplicate and submit it to the customs office with jurisdiction over the bonded area where the goods are stored. Customs requires submission of supporting documents including:

• Invoices;
• Certificates of origin (such as Form A for Generalized System of Preferences preferential treatment) where a preferential rate is applicable;
• Packing lists, freight accounts, and insurance certificates (where deemed necessary);
• Licenses, certificates, or permits required by laws and regulations other than the Customs Law (when the import of certain goods is restricted under such laws and regulations);
• Detailed statements on reductions of, or exemptions from, customs duty and excise tax (when such reduction or exemption is applicable); and
• Customs duty payment slips (when goods are dutiable).

Customs requires only those additional documents necessary to ascertain important considerations for permission.

More than 90 percent of import procedures are currently computerized. The import declaration can be completed using NACCS (Nippon Automated Cargo and Port Consolidated System), Japan's electronic customs clearance system. Simplified procedures are available for low-value goods: when the customs value of import goods is 200,000 yen or less per article, import declaration may be made by providing the necessary information in an air waybill or invoice rather than using the standard declaration form.

Effective October 12, 2025, Japan Customs amended the import declaration items to require additional information, including the name of the e-commerce platform or other related elements in the case of cargo transacted through e-commerce platforms.

Source: Import Procedures, Japan Customs Source: Items to be Described in the Import Declaration Form (FAQ 1106), Japan Customs Source: Import Declaration by Submitting Air-Waybill (FAQ 1003), Japan Customs Source: Related Laws, Japan Customs Source: Functions of the Ministry of Finance

Japan applies a multi-tiered customs duty structure governed by the Customs Tariff Law (Kanzei Teikoku-hō) and the Temporary Tariff Measures Law. Goods imported into Japan are subject to customs duty plus consumption tax (levied at 10% standard rate or 8% reduced rate on the customs value plus customs duty and any applicable excise taxes). The applicable customs duty rate depends on the product classification, country of origin, and the availability of preferential treatment under bilateral or multilateral trade agreements.

General Rate and Temporary Rate (Statutory Tariff)

The General Rate is the base tariff set out in the Customs Tariff Law for all goods. General rates are established with a long-term view based on the differential between domestic and foreign prices and the protection level necessary for domestic industries; they remain unchanged unless circumstances substantially change. The Temporary Rate, enacted under the Temporary Tariff Measures Law, applies to certain products for a limited period and prevails over the General Rate when applicable. Temporary rates modify general rates to meet current policy objectives.

WTO Bound Rate (MFN Applied Rate)

Japan's WTO concession schedule establishes WTO bound rates for goods imported from WTO member countries and from non-WTO countries with which Japan has bilateral most-favored-nation (MFN) agreements. The MFN applied rate is the lower of the WTO bound rate or the statutory rate (General Rate or, if applicable, Temporary Rate). WTO bound rates take precedence when they are lower than the General or Temporary Rate.

Preferential Rate (GSP)

Japan applies a Preferential Rate under the Generalized System of Preferences (GSP) to support developing countries and territories. Preferential rates are available to products originating from designated developing countries that satisfy origin and other conditions. Preferential rates may not exceed the MFN applied tariff (the lower of statutory tariff or WTO bound tariff). If an EPA rate applicable to the same product and origin is lower than or equal to the preferential rate, the preferential rate is not applied.

EPA Rates (Economic Partnership Agreements)

EPA rates apply to goods imported from parties to Japan's Economic Partnership Agreements if the goods satisfy the rules of origin and other conditions in the relevant EPA. Japan's EPAs in force include agreements with Singapore, Mexico, Malaysia, Chile, Thailand, Indonesia, Brunei, ASEAN, the Philippines, Switzerland, Viet Nam, India, Peru, Australia, Mongolia, CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership), the European Union, the United States, the United Kingdom, and RCEP (Regional Comprehensive Economic Partnership). EPA rates are often lower than MFN or GSP rates for qualifying goods, but the actual rate depends on the specific tariff schedule for each agreement and product.

RCEP, which has entered into force for Japan, Australia, Brunei, Cambodia, China, Indonesia, Korea, Lao PDR, Malaysia, New Zealand, the Philippines, Singapore, Thailand, and Viet Nam (Myanmar has not yet ratified), features tariff differentials: Japan applies three distinct groupings of RCEP tariff rates depending on the RCEP Country of Origin—ASEAN/Australia/New Zealand, China, or Korea. The tariff rate for a given subheading may therefore differ by party even when the HS classification is identical.

Priority Order of Application

In principle, customs duties are applied in the following conceptual order of priority:

1. EPA rate (if the good qualifies under an EPA and the EPA rate is the lowest available);
2. Preferential rate (GSP) (if the good originates from a designated beneficiary and no EPA rate applies or the EPA rate is higher);
3. WTO bound rate (if lower than the Temporary Rate or General Rate);
4. Temporary rate (if applicable and lower than the General Rate);
5. General rate (the default statutory rate).

The actual rate applied depends on the interplay of these categories for the specific product and origin. When an EPA rate is lower than or equal to the preferential (GSP) rate, the preferential rate is not applicable—the EPA rate is applied if the EPA conditions are met; otherwise, the WTO bound rate (if lower) or the statutory rate applies.

Illustrative Example: Coffee (HS 0901.21) from Viet Nam

Japan Customs provides the following illustrative scenario for roasted, non-decaffeinated coffee (HS 0901.21) originating from Viet Nam: applicable rates include 12% (WTO bound rate), 10% (Preferential/GSP rate), and free (EPA rate under CPTPP). When the product meets CPTPP origin conditions, the EPA rate (free) is applied. If the product does not meet CPTPP conditions, the WTO bound rate (12%) applies; the preferential rate is not applicable in that case because the EPA rate (free) is lower than the preferential rate (10%), blocking GSP treatment.

Rate Types and Structure

Most customs duties are assessed at ad valorem rates applied to the dutiable customs value. Certain goods—including some alcoholic beverages and cereals—are dutiable at a specific rate (per unit of quantity), and others at a compound rate (a combination of ad valorem and specific components).

Source: Outline of Tariff and Duty Rates System, Japan Customs Source: Types of Tariffs (FAQ 1105), Japan Customs Source: Guide to obtaining preferential tariff treatment when importing goods under the RCEP Agreement, Japan Customs

Japan Customs permits importers to defer payment of customs duties, consumption tax, and local consumption tax beyond the ordinary payment deadline provided that the importer supplies collateral equivalent to the duty and tax amount. Three deferral systems are available under Articles 9-2 and 9-11 of the Customs Law: Individual Extension, Comprehensive Extension, and Special Declaration Extension (for Authorized Economic Operator (AEO) importers and Special Entrusting Importers).

Individual Extension System

The Individual Extension System allows an importer to defer payment on a per-declaration basis. The importer must submit an Application for (Individual) Approval of the Extension of the Time Limit for Payment of Customs Duty (also covering Consumption Tax and Local Consumption Tax) together with collateral for every import declaration. Once the customs office approves the application, it issues a Notice of Extension of the Time Limit for Payment and a receipt of collateral. The importer must retain the receipt of collateral because it must be submitted to the customs office when requesting collateral release. The Individual Extension System is governed by Customs Law Article 9-2(1), Article 9-11, Cabinet Order for Enforcement of the Customs Law Article 8-2 and 8-4, Consumption Tax Law Article 51(1), and Local Tax Law Article 72-103(1).

Comprehensive Extension System

The Comprehensive Extension System permits monthly aggregate deferral. The importer submits an Application for (Comprehensive) Approval of the Extension of the Time Limit for Payment of Customs Duty (also covering Consumption Tax and Local Consumption Tax) and a Collateral Provision Form with collateral to the customs office by the end of the month prior to the month for which the extension is requested. Once the application is approved, the customs office issues a Notice of Extension of the Time Limit for Payment and a receipt of collateral. The importer must keep the receipt in a safe place for collateral release purposes.

An importer wishing to use the Comprehensive Extension System at all customs offices within the country may do so by submitting an Application (collectively) for (Comprehensive) Approval of the Extension of the Time Limit for Payment of Customs Duty and a Collateral Provision Form with collateral to one designated customs office. The Comprehensive Extension System is governed by Customs Law Article 9-2(2) and 9-6, Article 9-11, Cabinet Order for Enforcement of the Customs Law Article 8-2 and 8-4, Consumption Tax Law Article 51(2), and Local Tax Law Article 72-103(1).

Special Declaration Extension (AEO and Special Entrusting Importers)

The Special Declaration Extension is available to Authorized Importers (AEO-certified importers under Japan's Authorized Economic Operator program) and Special Entrusting Importers. The importer must submit an Application for Approval (Special Declaration) of Extension of Time Limit for the payment of Customs Duty (also covering Consumption Tax and Local Consumption Tax) to the customs office where the special declaration is to be filed, within the time limit for the Special Declaration.

Authorized Importers are not required to provide collateral for the extension of the payment deadline except when collaterals are deemed necessary to secure the proper collection of customs duties and consumption taxes. Special Entrusting Importers are required to provide collaterals for the extension of the payment deadline in all cases. When the customs office approves the application, it issues a Notice of Extension of Time Limit for duty/tax payment.

Authorized Importers who provide deferred collaterals (collaterals that can be used for multiple import declarations) in advance may use them for extension applications. In such cases, customs may order the provision of collaterals equivalent to the total tax amount for the extension of the time limit for duty/tax payment, out of the tax amount for the special declared goods for which import permission was granted in that month. Special Declaration Extension is governed by Customs Law Article 9-11, Cabinet Order for Enforcement of the Customs Law Article 8-2, and the Basic Notice of the Customs Law sections 9-11-1, 9-11-5, and 9-11-6.

Types of Acceptable Collateral

Seven types of collateral are acceptable for the extension of the time limit for payment:

• Government bonds or local government bonds — Original copy of deposit receipt (for registered bonds, Notification of Registration must accompany);
• Corporate bonds or securities — Original copy of deposit receipt (for Book entry of Shares, two copies of the Request for Book entry of Shares);
• Land — Certification of registered matters or transcript of registry;
• Buildings — Certification of registered matters or transcript of registry;
• Foundations — Certification of registered matters or transcript of registry;
• Written guarantee by guarantor (bank guarantee or surety bond) — Guarantors are, in principle, banks, long-term credit banks, agricultural and forestry central banks, Shoko Chukin Bank, cooperative banks, life insurance companies, casualty insurance companies, foreign life insurance companies, and foreign general insurance corporations. Written guarantee may be provided as deferred collateral or legal surety bond (security of tax payment imposed on imported goods); or
• Money — Authenticated copy of deposit statement.

Government bonds, local government bonds, corporate bonds, securities, and money in cash are deposited at District Legal Affairs Bureaus.

Payment Without Deferral

When an importer does not apply for extension of the time limit for payment (or does not qualify), customs duty and consumption tax must be paid at the time of import declaration. Payment may be made at a bank or post office, through the Multi-Payment Network System, or—when the customs declaration is conducted through NACCS—by the Real-Time Account Transfer Method. The Real-Time Account Transfer Method requires that the importer conclude a payment transfer contract with the NACCS Center and a financial institution in advance; payment is completed automatically upon inspection of the import declaration, and the duty amount is transferred from the importer's account to the National Treasury Account.

Source: FAQ 1302 — Outline of the Extension of the Time Limit for Payment of Customs Duty, Japan Customs Source: FAQ 1303 — Application for (Comprehensive) Approval of the Extension of the Time Limit and Offering of Collateral, Japan Customs Source: FAQ 1304 — Application for Individual Extension of Payment and Offering Collateral, Japan Customs Source: FAQ 1309 — Request for Extension of the Time Limit for Special Declaration and Offering of Collateral, Japan Customs Source: FAQ 1313 — Duty payment procedure for the Real-Time Account Transfer Method, Japan Customs

Japan Customs permits importers to correct import declarations after clearance when errors in the declaration resulted in underpayment or overpayment of customs duty and consumption tax. The Customs Law provides post-clearance correction mechanisms under Articles 7-14, 7-15, 7-16, 12, and 12-2. In addition, separate refund programs under the Customs Tariff Law permit duty recovery when goods are spoiled, damaged, re-exported, or used as inputs to export production.

Voluntary Correction of Deficient Declarations (Article 7-16)

When an importer discovers after receiving an import permit that the declaration contained a deficiency resulting in customs duty or consumption tax shortfall, the importer may file a correction of the import declaration with the Director-General of Customs under Article 7-16. Japan Customs imposes additional tax (kasanzei) on deficient declarations under Customs Law Article 12-4. The additional tax is assessed at 10% of the deficient duty amount when the importer files a voluntary correction under Article 7-16 before Customs notifies the importer of an investigation or examination. If Customs discovers the deficiency first and issues a correction notice under Articles 7-14 or 7-15, the additional tax increases to 15% of the deficient duty amount.

In addition to the additional tax, delinquent tax (entairyō) accrues on unpaid duty at 7.3% per annum (or a lower special delinquent tax rate set annually by the Minister of Finance, whichever applies) for periods up to two months after the due date. The delinquent tax rate increases to 14.6% per annum when two months elapse after the due date.

Customs-Initiated Correction (Articles 7-14 and 7-15)

When Customs discovers a deficiency in an import declaration through post-clearance examination or other investigation, the Director-General of Customs issues a notice of correction and additional customs duty payment under Article 7-14 (when the permit was issued by that customs office) or Article 7-15 (when the permit was issued by a different customs office). The importer must pay the deficient duty, consumption tax, and the 15% additional tax within the time limit specified in the notice.

Request for Correction of Excess Payment (Article 12-2)

When an importer discovers after receiving an import permit that the declaration resulted in excess payment of customs duty or consumption tax, the importer may file a request for correction under Article 12-2. Japan Customs states that the request must be submitted to the Director-General of Customs within one year from the date of payment of the duty (or, in the case of duties paid under a comprehensive extension system, within one year from the date the extension period expired). If Customs approves the request, the overpaid amount is refunded under Article 12 of the Customs Law.

Refund of Customs Duty (Customs Tariff Law)

The Customs Tariff Law provides statutory refund (kanpu) programs that return all or part of a paid customs duty to the payer when specified conditions are satisfied. Japan Customs distinguishes refund programs from the Article 12-2 correction mechanism; refunds under the Tariff Law are conditioned on the goods meeting eligibility requirements at the time of importation and thereafter, rather than correction of a declaration error.

Refund programs apply when:

• Goods are spoiled or damaged — Goods that deteriorate or are damaged after importation, rendering them unsuitable for the original purpose;
• Goods are re-exported without change in nature or form — Japan Customs states that customs duty is refunded when goods "are to be exported without any change in their nature and form after their importation";
• Goods are raw materials for manufacture of export goods — Goods imported as inputs to export production qualify for manufacturing drawback; or
• Goods are raw materials used in production at bonded manufacturing warehouses — Raw materials used in the production of export goods at a bonded manufacturing warehouse (hozei manufacturing warehouse).

Re-export Refund for Breach of Transaction Contract

Japan Customs provides a tax refund system for the re-export or destruction of imported goods due to breach of transaction contract. The system applies to imported goods subject to customs duty payment that fall under any of the following circumstances:

1. Goods that are defective in quality or specifications;
2. Goods that differ from the contract (wrong goods shipped); or
3. Goods that arrive after the expiration of the transaction contract period.

The refund is granted for goods to be exported or destroyed under the condition of no change in their nature and form from the time of import, provided that the goods are transferred to a bonded area (hozei area) within six months from the date of obtaining an import permit. The importer must submit a refund application to Customs together with documentation evidencing the breach of contract. After Customs confirms the goods have not been altered and verifies the export or destruction, the duty is refunded.

Repayment Programs (Temporary Tariff Measures Law)

The Temporary Tariff Measures Law provides a repayment program for petroleum products. Repayment applies to naphtha produced domestically from imported oil on which duty has already been paid, when the naphtha is used in the manufacture of petrochemical products. It also applies to petroleum asphalt produced domestically from imported oil on which duty has already been paid, when the asphalt is either issued from the factory or consumed in the factory as fuel. The Temporary Tariff Measures Law repayment program is functionally the same as the refund program under the Customs Tariff Law, but is governed by temporary legislation.

Procedural Note

Japan Customs states that correction and refund procedures may be conducted by a customs broker acting as the importer's agent. Customs brokers registered under the Customs Brokerage Law are authorized to file correction declarations, requests for correction, and refund applications on behalf of importers.

Source: FAQ 1305 — Case of Deficient of Declaration (Correction of Customs Declaration, Request for Correction, Additional Tax for Deficient Declaration), Japan Customs Source: FAQ 1604 — Procedure for requesting tax refunds for those import goods to be re-exported or destroyed due to breach of transaction contract, Japan Customs Source: Procedure of Obtaining Refunds/Drawbacks on Duty Payments, Japan Customs

Japan's Customs Law establishes a Bonded Area System (hozei area system) that permits foreign goods (goods that have not received import clearance) to be stored, processed, manufactured, or displayed without payment of customs duties and excise taxes while under the control of Japan Customs. The bonded area is a designated location or facility where foreign goods may be kept in suspense of duty liability until the importer files an import declaration and obtains clearance, or the goods are re-exported. Japan Customs describes bonded areas as "extremely useful in the promotion of trade and international cultural exchanges" because goods can be held duty-free while in storage, manufactured or processed, or displayed.

Five Types of Bonded Areas

Japan Customs classifies bonded areas into five types based on function and authorization process. The five types are: Designated Bonded Areas, Customs Warehouses, Customs Factories (also called Customs Manufacturing Warehouses), Customs Display Areas, and Integrated Bonded Areas. Bonded areas are either designated by the Minister of Finance (for port facilities and similar government-controlled areas) or authorized by the Director-General of Customs (for private warehouses, factories, display areas, and integrated zones).

1. Designated Bonded Areas

Designated bonded areas are port and airport facilities designated by the Minister of Finance. They are used for the loading, unloading, and temporary storage of foreign goods immediately after arrival. Designated bonded areas are typically managed by port authorities or government entities. Japan Customs does not specify a maximum storage period for designated bonded areas in the published FAQs, but practice suggests these areas are intended for short-term transit and cargo handling pending transfer to a customs warehouse or import clearance.

2. Customs Warehouses

Customs warehouses are private or public warehouses authorized by the Director-General of Customs for the loading, unloading, transport, and long-term storage of foreign goods. Customs warehouses are the most common bonded facility type for commercial importers. Goods may be stored duty-unpaid in a customs warehouse for up to two years; this period may be extended with the approval of the Director-General of Customs.

3. Customs Factories (Customs Manufacturing Warehouses)

Customs factories are facilities authorized by the Director-General of Customs for processing and manufacturing using foreign goods as material. Customs factories permit value-added operations on duty-unpaid inputs. The storage and processing period in a customs factory is two years and may be extended.

4. Customs Display Areas

Customs display areas are facilities authorized by the Director-General of Customs for the display and use of foreign goods at trade fairs, exhibitions, and similar events. Display areas permit temporary exhibition of foreign goods without duty payment. The period of storage in a customs display area is the length of time designated by the Director-General of Customs, corresponding to the duration of the event.

5. Integrated Bonded Areas

Integrated bonded areas are comprehensive facilities authorized by the Director-General of Customs that combine the functions of designated bonded areas, customs warehouses, customs factories, and customs display areas. Integrated bonded areas permit loading/unloading, transport, long-term storage, processing and manufacturing, and display of foreign goods within a single licensed zone. The storage period in an integrated bonded area is two years and may be extended.

Customs Transportation System

The Customs Law also establishes a Customs Transportation System that enables foreign goods to be transported as foreign goods between bonded areas, ports, and airports with the approval of the Director-General of Customs. Customs transportation supports duty-unpaid transfer of goods from one bonded location to another, enabling multi-port consolidation and domestic distribution of foreign goods prior to import clearance.

Duty Suspension

While foreign goods remain in a bonded area under Customs control, customs duties and excise taxes are suspended. Duty and tax liability arise only when the importer files an import declaration, receives an import permit, and pays the assessed amounts. If the goods are re-exported directly from the bonded area without import clearance, no duty or tax is owed. The Moji Regional Customs office explains that the hozei system "is the system of suspending the collection of Customs duties and excise taxes on import goods provided that those goods are kept under Customs control in the Hozei area," and that "the Hozei system is useful for business in that it promotes foreign trade, cultural exchange with foreign countries, and regional development."

Authorized Warehouse Operator (AEO) Program

Japan Customs operates an Authorized Warehouse Operator's Program as part of the Authorized Economic Operator (AEO) framework. The program is available to "licensed operators of bonded storage locations and bonded factories (warehouse operator, etc.) possessing optimally developed cargo security control and compliance systems." Authorized warehouse operators receive exemption measures in customs procedures, "possibly reducing the lead time in export/import cargo clearance." Benefits include simplified reporting for installation of bonded storage locations and improved speed and convenience in customs procedures. The Authorized Warehouse Operator's Program is governed by Article 50 and Article 61-5 of the Customs Act and Article 2(iv) and Article 3(iii) of the Order for Customs Fee.

Statutory Framework

Japan Customs references Articles 29, 37, 42, 50, 56, 61-5, 62-2, 62-8, and 63 of the Customs Law as the statutory basis for the bonded area system and the customs transportation system. Detailed application procedures, licensing requirements, and operational rules are set out in the Customs Law and subordinate regulations; Japan Customs publishes procedural forms and guidance for each bonded area type on the Customs website under "Procedure for a customs (bonded) area."

Source: FAQ 9203 — Outline of the Customs Bonded System, Japan Customs Source: FAQ 9205 — Outline and Benefit of Authorized Warehouse Operator's Program, Japan Customs Source: Other Activities (Hozei System), Moji Customs