Import duty threshold
Approx. €60. Travellers: 200,000 JPY (~€1,200) duty-free. Beyond this, regular tariff applies.
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Japan · Customs & Import · 2026
Japan Customs & Import: VAT, Thresholds, Removal Goods & Vehicle Import
Consumption Tax 10%JEFTA with EUNACCS System
All customs information for Japan at a glance: VAT rates, import duty thresholds, the customs system (NACCS (Nippon Automated Cargo and Port Consolidated System)), removal goods regulations for private individuals and vehicle import requirements.
Note: This page is for general information only. The current regulations of Japan Customs (Japan Customs (Ministry of Finance)) are binding.
Last updated:
At a Glance
Japan – Key customs data
Value Added Tax
10 %
Standard rate
Reduced: 8 %
Consumption Tax (消費税 Shōhizei). 8% for food and subscription newspapers (since 2019). JEFTA (EU-Japan EPA) since 2019: many duties on EU goods reduced/abolished.
Import Duty Threshold
10000 JPY
Approx. €60. Travellers: 200,000 JPY (~€1,200) duty-free. Beyond this, regular tariff applies.
EORI Number
Not required (Non-EU)
No EU EORI. Importers need Customs Consignee Code. Direct imports by foreign companies difficult – Japanese importer as IOR (Importer of Record) recommended.
Customs System
NACCS (Nippon Automated Cargo and Port Consolidated System)
Goods Import
Commercial import & key customs procedures
VAT on imports
Standard VAT rate 10% applies to all imports. Consumption Tax (消費税 Shōhizei). 8% for food and subscription newspapers (since 2019). JEFTA (EU-Japan EPA) since 2019: many duties on EU goods reduced/abolished.
Customs system
Japan uses NACCS (Nippon Automated Cargo and Port Consolidated System) for all customs declarations. All import declarations are submitted electronically through this system.
EORI number
No EU EORI. Importers need Customs Consignee Code. Direct imports by foreign companies difficult – Japanese importer as IOR (Importer of Record) recommended.
Removal Goods / Household Effects
Tax exemption for private individuals on international relocation
Persons returning to Japan or entering for the first time can import personal belongings and household goods free of customs duty and consumption tax. All goods must have been in personal use abroad. Unaccompanied shipments must be declared separately using Form C-5360. Alcohol and tobacco have their own allowances.
Form / Procedure
Customs Declaration C-5360 (携帯品・別送品申告書) for accompanied and unaccompanied goods
Min. residence abroad
At least 1 year of residence abroad
Application deadline
Unaccompanied goods must arrive within 6 months of entry
Restricted / prohibited goods
Weapons, drugs, pornography, certain medicines (e.g. pseudoephedrine), CITES species, unlicensed foodstuffs
Vehicle Import
Car import: duties, taxes and registration
Customs duty
0% duty on passenger cars (JEFTA preference for EU vehicles)
VAT / Tax
10% Consumption Tax (消費税) on purchase/import
Special requirements
Technical inspection by Ministry of Land, Infrastructure, Transport and Tourism (MLIT). Shaken (車検) – mandatory periodic vehicle inspection. Left-hand traffic (left-hand drive vehicles permitted, but left-hand traffic). EU vehicles often permitted without adaptation thanks to JEFTA. JCI (Japanese Compulsory Insurance) mandatory.
Frequently Asked Questions
Common questions about customs in Japan.
What is the VAT rate on imports into Japan?
The standard VAT rate in Japan is 10%. Reduced rate: 8%. Consumption Tax (消費税 Shōhizei). 8% for food and subscription newspapers (since 2019). JEFTA (EU-Japan EPA) since 2019: many duties on EU goods reduced/abolished.
What are the low-value / import threshold rules for Japan?
Approx. €60. Travellers: 200,000 JPY (~€1,200) duty-free. Beyond this, regular tariff applies.
Which customs system does Japan use?
Japan uses NACCS (Nippon Automated Cargo and Port Consolidated System). Authority: Japan Customs (Japan Customs (Ministry of Finance)). https://www.customs.go.jp
How can I import my removal goods duty-free into Japan?
Persons returning to Japan or entering for the first time can import personal belongings and household goods free of customs duty and consumption tax. All goods must have been in personal use abroad. Unaccompanied shipments must be declared separately using Form C-5360. Alcohol and tobacco have their own allowances.
Which form do I need for removal goods into Japan?
Required: Customs Declaration C-5360 (携帯品・別送品申告書) for accompanied and unaccompanied goods. Minimum stay: At least 1 year of residence abroad. Deadline: Unaccompanied goods must arrive within 6 months of entry.
How do I import a vehicle into Japan? What taxes apply?
Customs duty: 0% duty on passenger cars (JEFTA preference for EU vehicles). VAT/Tax: 10% Consumption Tax (消費税) on purchase/import. Technical inspection by Ministry of Land, Infrastructure, Transport and Tourism (MLIT). Shaken (車検) – mandatory periodic vehicle inspection. Left-hand traffic (left-hand drive vehicles permitted, but left-hand traffic). EU vehicles often permitted without adaptation thanks to JEFTA. JCI (Japanese Compulsory Insurance) mandatory.