A ¥20,000 jacket costs ¥2,520 in tax, ¥30,000 electronics cost ¥2,790: six examples
Up to an item price of about ¥16,666 the tax is ¥0. Above that, the examples in the table below came to between ¥1,356 and ¥2,790. For instance, ¥30,000 electronics (other, 5%) are charged ¥900 in duty plus ¥1,890 in consumption tax, ¥2,790 in total.
How it is calculated
- Taxable value = item price × 0.6 (assuming shipping is not included)
- If the taxable value is ¥10,000 or less, duty and consumption tax are both ¥0
- Above ¥10,000: duty = taxable value × simplified rate; consumption tax = (taxable value + duty) × 10%
| Item (simplified rate) | Item price | Taxable value | Duty | Consumption tax | Total tax |
|---|---|---|---|---|---|
| Woven jacket (10%) | ¥12,000 | ¥7,200 | ¥0 | ¥0 | ¥0 |
| Woven jacket (10%) | ¥20,000 | ¥12,000 | ¥1,200 | ¥1,320 | ¥2,520 |
| Electronics, etc. (other, 5%) | ¥30,000 | ¥18,000 | ¥900 | ¥1,890 | ¥2,790 |
| Plastic toy (3%) | ¥15,000 | ¥9,000 | ¥0 | ¥0 | ¥0 |
| Plastic toy (3%) | ¥17,000 | ¥10,200 | ¥306 | ¥1,050 | ¥1,356 |
| Paper or ceramic goods (no duty) | ¥25,000 | ¥15,000 | ¥0 | ¥1,500 | ¥1,500 |
What the table shows
- The same jacket costs ¥0 at ¥12,000 but ¥2,520 at ¥20,000. The price makes a big difference.
- Even paper or ceramic goods, which carry no duty, are charged ¥1,500 in consumption tax at ¥25,000.
- The toy costs ¥0 at ¥15,000 and ¥1,356 at ¥17,000. Once the taxable value crosses ¥10,000, tax jumps from zero all at once.
These are estimates only. How fractions of a yen are handled, and which rate category applies, can change at actual clearance. Check the actual amount with the invoice from Customs or the carrier. Items that cannot use simplified rates, such as knitted clothing and leather bags, cannot be calculated in this table.
To try your own purchase, use the calculator.
Sources
- Japan Customs pamphlet, “Customs clearance for personal imports” (in Japanese, PDF) (checked October 11, 2026)
- Japan Customs, “Simplified tax rates for low-value imports” (in Japanese) (checked October 11, 2026)
- National Tax Agency, Tax Answer No. 6563 (in Japanese) (checked October 11, 2026)