Japan Customs Guide: Prohibited Items, Duties & Tax Exemption

When shipping by sea from China to Japan, or exporting from China to Japan, goods are subject to customs duties and consumption tax. In addition to consumption tax, certain other internal taxes (liquor tax, tobacco tax, etc.) also apply to taxable goods. For personal effects, corresponding tax exemption policies also apply.

Below is Seapoe's guide to Japan customs restricted/prohibited items and tariffs, summarized based on relevant Japanese customs regulations and our company's years of experience in carrying personal effects.

Japan Customs Restricted/Prohibited Items

• Heroin, cocaine, MDMA, opium, cannabis, stimulants, psychotropic drugs and other narcotics (excluding medicines designated by the "Ministry of Health, Labour and Welfare Ordinance");
• Firearms (pistols, etc.), ammunition (bullets) and pistol parts;
• Explosives (dynamite, gunpowder, etc.);
• Chemical weapon materials;
• Bacteria that could be used as biological or chemical weapons;
• Forged, altered or imitation coins, banknotes, bank bills or securities, and counterfeit credit cards;
• Books, pictures, engravings and any other items that may harm public safety or morals (obscene or immoral materials, such as pornography);
• Child pornography and items that infringe intellectual property rights.

Seapoe recommends against shipping the following to Japan: liquids, powders, food, medicines, and products with built-in batteries.

Japan Personal Effects Customs Guide

According to relevant Japanese customs regulations, eligible individuals may import personal effects such as furniture, tableware, books and artworks duty-free. Below are the detailed documents required for customs clearance of personal effects and the tariff/exemption conditions:

Required Documents

• Original customs declaration form C5360 stamped by customs
• Passport copies (including certificate, photo and signature) of all family members listed on customs declaration form C5360
• Packing list / detailed item list in English or Japanese
• Ocean Bill of Lading (OBL) / Air Waybill (AWB)
• Keys/passwords for any locked luggage

Detailed Information

• The shipper must be present for customs clearance
• Household goods and personal effects must be cleared within 6 months of the entry date listed on customs declaration form C5360
• Two copies of the customs declaration form must be completed for unaccompanied items and handed to the officer at the inspection area.
• Newly purchased goods are exempt up to 200,000 yen, excluding the 5% consumption tax
• The shipper should keep English translations of receipts for newly purchased items
• Persons who have resided in Japan for more than 1 year may import used household goods and personal effects duty-free (within the specified time frame).

Where the conditions for personal effects duty exemption are not met, taxes are generally paid at the import tax rates stipulated by Japanese customs.

Generally, the consumption tax rate for all goods imported into Japan or produced in Japan is 8%. The consumption tax amount on imported goods is calculated based on the customs value of the goods plus payable customs duties and other applicable consumption taxes. In 2007, the average applicable rate for all goods was 1.8%. Specifically, agricultural products were 10.1%, fish and fish products 4.6%, and timber, pulp, paper and furniture 1.7%.

● Japan Customs Policy:
Japan Customs
Japan Traveler Customs Guide.pdf

● Japan Customs Phone Numbers:
Tokyo Customs: + 81-3-3529-0700
Yokohama Customs: + 81-45-212-6000
Kobe Customs: + 81-78-333-3100
Osaka Customs: + 81-6-6576-3001
Nagoya Customs: + 81-52-654-4100
Moji Customs: + 81-50-3530-8372
Nagasaki Customs: + 81-95-828-8619
Hakodate Customs: + 81-138-40-4261
Okinawa Regional Customs: + 81-98-863-0099

● China Customs Policy:
China Customs: Import & Export Prohibited Items & Duties