From April 2028, the tax on overseas orders to Japan changes

Checked on October 11, 2026 (Ministry of Finance bill and tax reform materials)

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Two things about the tax on overseas orders change on April 1, 2028 (Reiwa 10). Until then, the current rules still apply.

What changes	Details	From
① The taxable value special rule ends (customs duty)	The special rule that treats the taxable value of goods for your own use as the wholesale-stage price (the so-called 60% rule) is abolished	April 1, 2028
② Consumption tax on orders of ¥10,000 or less (consumption tax)	For cross-border mail-order sales of goods of ¥10,000 or less, the seller becomes liable for consumption tax. A platform taxation system starts at the same time	April 1, 2028

How we confirmed this

① The 60% rule ends

The outline of the bill published by the Ministry of Finance says the special rule is abolished. The start date is set in the supplementary provisions of the law (Article 1): the amendment to Article 4-6, which concerns the taxable value, takes effect on April 1, 2028 (the law was passed and promulgated on March 31, 2026).

② Consumption tax on orders of ¥10,000 or less

The Ministry of Finance’s “FY2026 Tax Reform” says that for cross-border mail-order sales of goods of ¥10,000 or less, the seller will be obliged to pay consumption tax, starting April 1, 2028. Goods over ¥10,000 continue to be taxed at import together with customs duty and other charges, as before.

The dates in online articles disagreed. Among the articles we checked, the abolition date of the 60% rule was given as both “April 1, 2026” and “April 1, 2028”. When we read the supplementary provisions of the law and the Ministry of Finance materials directly, it was April 1, 2028.

What should you do until then?

Until March 2028, you can calculate under the current rules (item price × 0.6, and in principle tax-free when the taxable value is ¥10,000 or less). We will update this article when Customs publishes guidance on the calculation from April 2028, such as how the taxable value is set. Changes are recorded in the update log.

What is still unknown

How the taxable value of a personal import will be set once the special rule ends (waiting for Customs guidance)
How the consumption tax on orders of ¥10,000 or less will be added to what the buyer pays

Sources

Ministry of Finance, “Outline of the FY2026 Tax Reform” (in Japanese) (checked October 11, 2026)
Ministry of Finance, “Finance-related bills in the 221st Diet session” (in Japanese), bill outline and text (checked October 11, 2026)
Ministry of Finance, “FY2026 Tax Reform” brochure (in Japanese, PDF) (checked October 11, 2026)