Shipping parcels from China to Japan: is there tax under JPY 10,000?
Answer
Today, if the total taxable value is JPY 10,000 or less, there is no customs duty and no consumption tax. But listed goods such as handbags, gloves, knitted clothing (T-shirts, sweaters) and leather shoes are not covered by the exemption. Above JPY 10,000, consumption tax and duty are charged at import. From 1 April 2028, for cross-border online sales of items worth JPY 10,000 or less each, the seller will file and pay consumption tax, and qualifying designated platforms will pay it on the seller's behalf.
- Applies to
- Postal or courier parcels sent from China to individuals in Japan.
Rules at a glance
| Case | Duty | Consumption tax | Status | Source |
|---|---|---|---|---|
| Taxable value JPY 10,000 or less | None | None | In force | Japan Customs FAQ 1006 |
| Handbags, gloves, knitted clothing, leather shoes, etc. | Charged | Charged | In force | Same |
| Over JPY 10,000 | Per tariff | Charged at import | In force | Same |
| Cross-border online sales, JPY 10,000 or less per item (before tax) | — | Seller files and pays; designated platforms pay for the seller | Decided, from 1 April 2028 | National Tax Agency English note (July 2026), Ministry of Finance 2026 tax reform |
What you can do yourself
- If you sell clothing, shoes or bags, first check whether they are listed goods. Listed goods are taxed even under JPY 10,000.
- For other goods under JPY 10,000, buyers usually pay no tax today, so prices can exclude tax.
- From April 2028, if you sell on a designated platform, the platform pays; if you sell on your own site, prepare to file Japanese consumption tax yourself.
When to use a licensed professional
- To prepare for filing consumption tax in Japan from 2028, talk to a Japanese licensed tax accountant (zeirishi).
- If goods are held, or you are unsure whether they are listed goods, talk to a Japanese licensed customs broker.
Check before you pay, and warning signs
- If someone offers to get a Japanese tax number or file consumption tax for you, check they hold a zeirishi licence and give a clear fee.
- "Split it into several orders and it's all tax-free" or "declare a lower value" are warning signs; Japan Customs combines shipments.
Unknowns
- Any extra special duty on Chinese goods: none found this time.
- Any change in force in the last 12 months: none found this time.
- Which platforms will be designated to pay: waiting for the National Tax Agency's list.
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