Is an overseas order of ¥10,000 or less tax-free? The line is ¥16,666
As of October 2026, parcels with a taxable value of ¥10,000 or less are charged neither customs duty nor consumption tax (including local consumption tax). For items bought for your own use, the taxable value is “item price × 0.6”, so the line is an item price of about ¥16,666. However, some items, such as leather bags and knitted clothing, are taxed even at ¥10,000 or less.
Where does ¥16,666 come from?
The Customs pamphlet (Japan Customs pamphlet, “Customs clearance for personal imports” (in Japanese, PDF)) says the taxable value of an item for your own use is the “overseas retail price × 0.6”. Divide ¥10,000 by 0.6 and you get about ¥16,666. That is all there is to it.
| Item price | × 0.6 | Result |
|---|---|---|
| ¥16,000 | ¥9,600 | ¥10,000 or less → tax-free in principle |
| ¥16,666 | ¥9,999.6 | ¥10,000 or less → tax-free in principle |
| ¥16,667 | ¥10,000.2 | Over ¥10,000 → taxed (rounding is decided at actual clearance) |
| ¥20,000 | ¥12,000 | Taxed |
Items taxed even at ¥10,000 or less
Customs materials say the following items are not exempt even when the taxable value is ¥10,000 or less (gifts for personal use excepted):
- Leather bags
- Pantyhose, tights and gloves
- Footwear, including ski boots
- Knitted clothing, etc.
Liquor tax and tobacco tax are not waived either.
Is it true that the exemption has already been abolished?
Some articles read that way, but the Ministry of Finance documents show that the abolition starts on April 1, 2028, not now. What we confirmed is written up in What changes in April 2028.
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)