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GUIDE · IMPORT

Importing goods into Japan

輸入の基本Import declaration, duty and customs brokers

Many foreign-owned businesses import products from home. Here is how goods clear Japanese customs — and what to check before you place the first order.

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Updated October 26, 2026 · Checked against the official site by our editors

You file

Declaration

Or a customs broker for you

Pay

Duty + tax

Before the import permit

Some goods

Permits

Under other laws (food, cosmetics…)

Keep records

Up to 7 yrs

After the import permit

How import clearance works

  1. 01

    Goods arrive at a bonded area 保税地域

    You get an arrival notice from the shipping line or airline.

  2. 02

    File the import declaration 輸入申告

    Yourself or through a registered customs broker (most businesses use one).

  3. 03

    Customs checks the goods 審査・検査

    Documents are reviewed and some goods are inspected.

  4. 04

    Pay duty and consumption tax 納税

    Duty is based on the CIF value; consumption tax on the value plus duty.

  5. 05

    Receive the import permit 輸入許可

    Then the goods can be taken out and sold.

Documents you usually need

  • Commercial invoice
  • Bill of lading or air waybill
  • Packing list
  • Certificate of origin when claiming a preferential or WTO rate
  • Permits or approvals under other laws, if the goods are regulated

Goods that need extra permits

Food, cosmetics, medicines, plants, animals and some electrical products need procedures under other laws before customs will release them. Check these before you buy stock. Alcohol for sale also needs a liquor license.

Records and taxes

  • Keep declaration documents after the permit — for up to 7 years
  • Import consumption tax paid can usually be deducted in your consumption tax return — see Taxes for new companies
  • Regular importers can apply for the Authorized Importer program for simpler procedures

FAQ

Do I need a customs broker to import into Japan?

No, importers can file the declaration themselves, but most businesses use a registered customs broker to handle it.

How is import duty calculated in Japan?

Customs duty is the CIF value multiplied by the tariff rate. Consumption tax is then charged on the value plus the duty.

How long must I keep import documents?

Japan Customs asks importers to keep declaration documents after the import permit, for a maximum of seven years.

Sources

This page is a plain-English summary, not legal advice. The official Japanese guidelines always take priority.

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