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Japan de minimis: the 10,000 yen duty and tax exemption and 2028 change

Goods imported into Japan with a total customs value of 10,000 yen or less are exempt from customs duty and consumption tax, according to Japan Customs. Some leather goods, knitted apparel and footwear are excluded, and other excise taxes such as liquor tax and tobacco tax still apply. Japan's 2026 tax reform, enacted in the April 2026 amendment of the Consumption Tax Act, will tax distance sales of low-value goods from 1 April 2028.

Checked against official sources: 2026-11

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At a glance

ThresholdTotal customs value of 10,000 yen or less
ExemptedCustoms duty and consumption tax
Still chargedOther excise taxes, such as liquor tax and tobacco tax
Excluded goodsLeather bags, handbags, gloves, knitted apparel (such as T-shirts and sweaters), ski boots, leather shoes and footwear with leather soles
How it is countedPer import declaration; for parcel post, per package, with parcels sent at the same time from one sender to one recipient added together
Legal basisCustoms Tariff Law Article 14, item 18; Law for the Collection of Excise Taxes on Imports Article 13
Change from 2028From 1 April 2028: distance sales of JPY 10,000 or less per item taxed at sale by sellers that are not exempt small businesses (generally above JPY 10 million of taxable sales in the base period); optional registration from 1 October 2027
PlatformsPlatforms with transactions above JPY 5 billion become liable for consumption tax on goods from 1 April 2028

How the 10,000 yen rule works

Japan Customs exempts goods from customs duty and consumption tax when the total customs value is 10,000 yen or less. The limit applies to the whole import declaration: if the articles on one invoice are split across several declarations, the values of all articles on that invoice are added together.

For parcel post, the total value of all articles in one package must not exceed 10,000 yen. If a shipment is divided into parcels sent at the same time from one sender to one recipient, the values of all those parcels are added together.

The exemption does not cover other excise taxes on imports, such as liquor tax and tobacco tax.

Goods excluded from the exemption

Japan Customs lists designated articles that are excluded even at 10,000 yen or less. They may still be exempt when imported as a gift for private use, if Customs accepts the private-use claim and the customs value is 10,000 yen or less.

Changes from 2028

Japan's 2026 tax reform, enacted in the April 2026 amendment of the Consumption Tax Act, creates a category of specified low-value goods: goods supplied by distance sale for JPY 10,000 or less per item, excluding tax. Sellers that are not exempt small businesses (generally those whose taxable sales in the base period exceed JPY 10 million) will collect Japanese consumption tax at the point of sale from 1 April 2028. Registering as a seller of these goods is optional and open only to taxable businesses; applications can be filed from 1 October 2027.

Platform operators with annual transactions above JPY 5 billion will be designated and treated as the supplier for goods sold through them from 1 April 2028. Separately, a Japan Customs working group's interim report of 21 November 2025 considered eliminating or lowering the 10,000 yen customs duty exemption; no final decision was reported.

Step by step

  1. Add up the customs value of all articles in the import declaration or, for parcel post, of all parcels sent at the same time from one sender to one recipient.
  2. Check whether any article is an excluded good: leather bags, handbags, gloves, knitted apparel, ski boots, leather shoes or leather-soled footwear.
  3. Check other excise taxes, such as liquor tax or tobacco tax, which apply even at 10,000 yen or less.
  4. If you sell to Japanese consumers by distance sale, plan for the 2026 tax reform: consumption tax at sale from 1 April 2028 unless you are an exempt small business, and optional registration from 1 October 2027.
  5. For a specific case, ask Japan Customs through the nearest Customs Counselor.

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Common problems and how to avoid them

One order is split into several shipments to stay under 10,000 yen.

What to do: Japan Customs adds up all articles on one invoice, and parcels sent at the same time from one sender to one recipient, so splitting does not create a new exemption.

A knitted T-shirt worth less than 10,000 yen is charged duty.

What to do: Knitted apparel is excluded from the exemption; designated articles are exempt only as gifts for private use accepted by Customs.

Liquor under 10,000 yen is assumed to be tax-free.

What to do: Liquor tax and tobacco tax are not covered by the exemption.

An online seller assumes low-value parcels will stay untaxed.

What to do: Under the 2026 tax reform, distance sales of JPY 10,000 or less per item will be taxed at sale from 1 April 2028.

Sources

  1. 1006 Duty exemption for goods at a total customs value of 10,000 yen or less (FAQ) Japan Customs
  2. 1703 Application of the Consumption Tax on the Duty-Exemption Procedures (FAQ) Japan Customs
  3. Japan Tax Update (14 January 2026) PwC Japan
  4. Japan 2026 tax reform includes JCT changes that affect nonresident sellers BDO
  5. Japan considers revising de minimis customs threshold to address e-commerce surge Baker McKenzie
  6. Notice of Consumption Tax Act amendments (April 2026): low-value goods and digital platforms National Tax Agency (Japan)
  7. 2026 tax reform brochure: consumption tax (review of the low-value goods exemption, platform taxation) Ministry of Finance (Japan)
  8. Recent customs policy and customs administration (Customs and Tariff Bureau material, 6 October 2026) Ministry of Finance (Japan)

Rules change often. This note is practical guidance based on the sources above, not legal advice. Confirm current requirements with the authority, your importer or a licensed customs broker before you ship.

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Japan port codes (UN/LOCODE)

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Common questions

What is Japan's de minimis threshold?

Goods with a total customs value of 10,000 yen or less are exempt from customs duty and consumption tax, with some excluded goods and excise taxes.

Is the 10,000 yen limit per item, per parcel or per order?

Per import declaration. For parcel post it is per package, and parcels sent at the same time from one sender to one recipient are added together.

Which goods are not covered?

Leather bags, handbags, gloves, knitted apparel such as T-shirts and sweaters, ski boots, leather shoes and footwear with leather soles, unless imported as a gift for private use and accepted by Customs.

What changes in 2028?

Under the 2026 tax reform, distance sales of JPY 10,000 or less per item will be taxed at sale from 1 April 2028 by sellers that are not exempt small businesses (generally above JPY 10 million of taxable sales in the base period); optional registration opens on 1 October 2027, and large platforms become liable.

Is the customs duty exemption also changing?

A Japan Customs working group's interim report of 21 November 2025 considered eliminating or lowering it, but no final decision was reported.

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