Information on Duty-Free Allowances
Duty-free allowance when entering Japan
The following are the duty-free and tax-free (e.g. consumption tax) allowances per adult.
|Type of item||Quantity, price, and other remarks|
|Alcohol||3 items (760 ml/item)|
|Tobacco||Residents of Japan||Cigarettes||Foreign-made: 200, Japan-made: 200|
|Residents of other countries||Double the allowance of residents of Japan|
|Perfume/cologne (not including eau de toilette)||2 ounces (1 ounce is about 28 ml)|
|Other items||¥200,000 (total amount of overseas market price*)|
* Overseas market price refers to the normal retail price (purchase price) in other countries.
- Only accompanied and unaccompanied goods deemed for personal use that is within the allowances per adult indicated above (or for rice, within 100 kg per year) are duty-free.
(If you have both accompanied and unaccompanied goods, they will be added together).
- Minors cannot receive tax exemption for alcohol and tobacco products.
- Children under 6 years old are not eligible for duty free allowances unless the item is clearly for the child’s personal use, such as a toy.
- Personal belongings such as clothing and cosmetics you wore while traveling and accompanied equipment required for work (excluding items obtained outside Japan) are as a rule duty-free, regardless of what is indicated on the table above.
- Other items, excluding alcohol, tobacco products, and perfume, are as a rule duty-free as long as the total overseas market price per item type does not exceed ¥10,000.
Taxes applied if the duty-free allowance is exceeded
The following national taxes, such as customs duty and alcohol tax will be applied. (Simple tax rate*)
|Alcohol||Whiskey and brandy||¥600/liter|
|Rum, gin, and vodka||¥400/liter|
|Beer and happoshu||¥200/liter|
|Other spirits (e.g. shochu)||¥300/liter|
|Other (e.g. wine)||¥200/liter|
|Other items (excluding items exempt from customs duty)||15%|
* Simple tax rate includes customs duty, national consumption tax and local consumption tax.
If the item is exempt from customs duty, you will only have to pay the consumption tax.
If the taxable value exceeds ¥100,000 per item (or set), then the normal customs duty and consumption tax will be applied rather than the simple tax rate.