🇯🇵 Japan's ¥10,000 import tax exemption changes in April 2028: what sellers need to know

Published 2026-10-14 · 4 min read

How it works today

Shipments into Japan with a total taxable value of ¥10,000 or less are generally exempt from both customs duty and import consumption tax (a few categories, such as some leather goods and knitwear, are excluded). Japan's consumption tax is 10%, with a reduced 8% rate for food and some other items.

Goods imported by individuals for personal use get one more break: the taxable value is 60% of the overseas retail price. That means an item retailing for up to about ¥16,666 lands under the ¥10,000 line and comes in tax-free. For sellers shipping direct to Japanese consumers, that gap has been a real price advantage.

What is changing

The volume of low-value cross-border parcels has grown fast (Japan's Ministry of Finance set up a dedicated working group on it in June 2025), and domestic retailers have argued the exemption tilts the field against them. The change went into the FY2026 tax reform outline approved by the Cabinet on December 26, 2025, and the amended Consumption Tax Act was promulgated in April 2026.

Date	What happens
By June 30, 2027	Platforms with annual transactions above ¥5 billion (tax included) file for designation
From October 1, 2027	Overseas sellers can apply to register as a "specified low-value asset seller" (特定少額資産販売事業者)
From April 1, 2028	Consumption tax applies to mail-order sales of goods worth ¥10,000 or less shipped into Japan from abroad

In practice, the structure looks like this:

• Registered sellers file and pay Japanese consumption tax on their sales. In return, those goods clear customs without import consumption tax, so the tax isn't charged twice. Registration makes you a taxable business, so you have to file even if your Japanese sales are under ¥10 million.
• Large platforms (over ¥5 billion a year) that are designated pay the consumption tax on low-value goods sold through them, on the seller's behalf. If you sell on a big marketplace, expect the platform to handle it in pricing or payouts.
• Unregistered sellers shipping direct need to check the detailed rules in the National Tax Agency Q&A (July 2026 edition). Don't assume that doing nothing keeps you tax-free.

The 60% personal-import valuation rule is also set to go (per the customs council's November 2025 paper). Once it does, the ¥10,000 test applies to the full retail price, and the effective tax-free band shrinks from about ¥16,666 to ¥10,000. Watch Japan Customs announcements for the exact date.

What it means for sellers

• Cheap items lose some of their edge. You either raise prices by the 10% tax or absorb it. On a ¥5,000 item (before tax), that's ¥500.
• Your to-do list depends on where you sell. If you only sell through a designated large marketplace, follow its rules. If you sell direct through your own store or smaller channels, decide whether to register once applications open in October 2027.
• There's time. About a year and a half remains. The useful thing to do now is check whether your sub-¥10,000 products still make money with 10% tax on top.

Checking it in the calculator

• In the calculator, pick Amazon JP, Qoo10 JP or Rakuten as the marketplace and Japan's 10% consumption tax and duty rate fill in automatically.
• The calculator currently uses today's rules (60% personal-import valuation, tax-free up to roughly ¥16,666 retail). To preview the post-2028 picture, assume 10% consumption tax applies even under ¥10,000 and see whether the margin holds.
• We'll update the calculator defaults when the new rules take effect and post about it here.

Official sources

• Ministry of Finance: FY2026 tax reform explanation (Consumption Tax Act amendments)
• National Tax Agency: April 2026 Consumption Tax Act amendments overview
• National Tax Agency: consumption tax on cross-border e-commerce
• Customs council: abolishing the special valuation rule (Nov 26, 2025)
• Japan Customs: simplified tariff rates for small imports

⚠️ Based on Japan's Ministry of Finance and National Tax Agency publications as of October 14, 2026. Operating details (treatment of unregistered sellers, the date the 60% rule ends) may change with later guidance. Check with the National Tax Agency, Japan Customs or a tax professional before relying on this.