At the time of imports, basically the following taxes are imposed:

 

Customs Duty

Calculated based on the tariff rate of the import declaration value, which differs by HS code. Check tariff rates at Japan Customs Duty Tariff Rates: Japan Customs Duty Tariff Rates. The importer is responsible for paying the tariff on the declared value.

 

Customs Duty = Customs Import Value x Duty Rate

The basic concept of Customs Valuation is in line with WTO standards. The Customs value of imported goods shall be the transaction value, that is, the price actually paid or payable by the buyer, plus additional costs, for instance, freight (to the imported port), insurance, and some sort of loyalty paid by the importer to exporter, etc.

On the one hand, the Duty Rate determines by the HS code. A major way of reducing the duty rate is to utilize FTA. In recent, thanks to the Japanese Government’s expansion strategy regarding Free Trade, the number of FTAs surrounding Japan has been steadily increased. There should be many cost-saving opportunities by taking advantage of FTA.

 

Japan Consumption Tax (JCT) 

JCT is set at a fixed rate of 10%. JCT is calculated as 10% of the total import declaration value plus customs duty. For more detailed information about JCT, please visit our webpage: Consumption Tax.

Regarding JCT, if your company is a JCT registerd entity, you have the option to deduct the input-JCT (import JCT) from the output-JCT (the amount collected from customers, equivalent to 10% of the sales price) during periodic JCT tax filing. Therefore, in this case, the import JCT is not considered as a cost of goods but rather a matter of cash flow management.

*Note: Deduction of import JCT for JCT Tax filing is only available to the Importer of Record (IOR). Thus, becoming an IOR through an ACP is crucial.

 

Attorney for Customs Procedures and Importer of Recprd

Japan Consumption Tax Compliance / Import Consumption Tax Deduction and Refund / JCT Obligations for Foreign Corporations / New Japan Qualified Invoice System

 

 

FTA, Customs and International Trade Advisory Services

Customs audit in Japan

 

Japan Customs: https://www.customs.go.jp/english/summary/tariff.htm

 

 

 

Track Record – Attorney for Customs Procedures (ACP) Services

We have supported import and export operations in Japan for over 200 clients across more than 40 countries.

 

Logistics Companies with Collaboration Experience

We have a proven track record of working with a wide range of logistics providers. As the Attorney for Customs Procedures (ACP), we handle customs-related responsibilities while logistics companies manage transportation and warehousing operations.

  • Brink's
  • CEVA Logistics
  • Crane Worldwide Logistics
  • DHL Express
  • DHL Global Forwarding
  • Dimerco
  • DSV Air & Sea
  • FedEx Express
  • FERCAM
  • Herport
  • ICL Logistics
  • JAS Forwarding
  • Kintetsu Express
  • Kokusai Express
  • Kuehne + Nagel
  • Mitsubishi Logistics
  • MOL Logistics
  • Nankai Express
  • Nippon Express
  • PGS
  • Röhlig
  • Sanyo Logistics
  • Scan Global Logistics
  • SEKO Logistics
  • Sumitomo Warehouse
  • UPS
  • UPS Supply Chain Solutions
  • Yamato Transport

...and many other logistics providers in Japan and around the world.