Leather bags, knitwear and shoes: items that are not exempt, and the simplified tax rates
For an ordinary parcel with a total taxable value of ¥200,000 or less, you can work out the duty with the broad “simplified tax rates” instead of looking up each item. Leather bags, knitted clothing, footwear and some other items are not eligible for the simplified rates, and the regular duty rate applies to them.
Simplified tax rates (customs duty)
| Rate | Main items |
|---|---|
| 20% | Tomato sauce, ice confectionery, tanned fur (drop skins), fur products, etc. |
| 15% | Coffee, tea (except black tea), tanned fur (other than drop skins), etc. |
| 10% | Clothing and clothing accessories (except knitted or crocheted), etc. |
| 5% | “Everything else” that fits none of the categories above |
| 3% | Plastic goods, glass goods, base metal goods, toys, etc. |
| No duty | Rubber, paper, ceramics, iron and steel goods, tin goods, etc. |
Liquor follows separate rules, per liter: ¥70 for wine, ¥20 for spirits such as shochu, and ¥30 for sake, cider and similar drinks.
Main items that cannot use the simplified rates
- Cereals such as rice, milk and cream, and prepared meat products
- Tobacco and refined salt
- Leather goods such as travel goods and handbags
- Knitted clothing and footwear
- Imitation jewellery (other than base metal)
These items are calculated at the regular duty rate. The rate differs for each item, so we do not list figures here. Please check the latest Customs guidance.
If you want the regular duty rate, say so before you pay. If you want the duty calculated at the regular rate instead of the simplified rate, you must tell Customs before paying the tax. Once you do, you cannot go back to the simplified rate (from the Customs pamphlet).
Reading this table
This table shows customs duty rates. Consumption tax (10%) is charged separately, so you pay consumption tax even on items with no duty.
Sources
- Japan Customs, “Simplified tax rates for low-value imports” (in Japanese) (checked October 11, 2026)
- Japan Customs pamphlet, “Customs clearance for personal imports” (in Japanese, PDF) (checked October 11, 2026)