Shipping parcels from 
China to 
Japan: what taxes apply at JPY 10,000 or less? in detail
Today, qualifying consignments with a total customs value of JPY 10,000 or less (inclusive) pay no customs duty and no consumption tax. But in commercial online purchases, listed goods such as handbags, gloves, knitted clothing (T-shirts, sweaters) and leather shoes usually don't get this relief; alcohol, tobacco and other domestic taxes are separate. Above JPY 10,000, normal rules apply and duty follows the tariff. From 1 April 2028, new consumption-tax rules apply to qualifying low-value cross-border sales (per item): the seller files and pays, and for transactions under the platform regime the tax liability shifts to the qualifying platform. The current test is the consignment total; the future one is per item. Don't mix them.
- Applies to
- Postal or courier parcels sent from China to individuals in Japan.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
Rules at a glance
| Case | Duty | Consumption tax | Status | Source |
|---|---|---|---|---|
| Total customs value JPY 10,000 or less | None | None | In force | Japan Customs FAQ 1006 |
| Handbags, gloves, knitted clothing, leather shoes, etc. (commercial online purchases) | Usually charged | Usually charged | In force | Same |
| Over JPY 10,000 | Per tariff | Normal rules | In force | Same |
| Low-value cross-border online sales under the 2028 regime; the exact JPY10,000 boundary remains to be verified | — | Seller files and pays; liability shifts to qualifying platforms | Decided, from 1 April 2028 |
What you can do yourself
- If you sell clothing, shoes or bags, first check whether they are listed goods; in commercial purchases they usually don't get the low-value relief.
- Before quoting, check the total customs value of the consignment and the exclusions, not just the item price.
- From April 2028, on a qualifying platform the platform carries the tax liability; 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 may aggregate split shipments in the cases set out in its guidance.
Unknowns
- Special duties or trade-remedy measures on Chinese goods: not verified in this review; check the applicable tariff.
- Any change in force in the last 12 months: none found this time.
- Which platforms qualify: waiting for the National Tax Agency's list.
- The National Tax Agency English PDF could not be opened during review; to re-check.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-26
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