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 itemQuantity, price, and other remarks
Alcohol 3 items (760 ml/item)
TobaccoResidents of JapanCigarettes Foreign-made: 200, Japan-made: 200
Cigars/cigarillos 50
Other 250 g
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*)
  1. If the total amount exceeds ¥200,000, ¥200,000 worth of purchases will be duty-free, but everything in excess of that amount will be taxed.
  2. If a single item exceeds ¥200,000, e.g. a ¥250,000 bag, the entire amount of ¥250,000 will be taxed.

* Overseas market price refers to the normal retail price (purchase price) in other countries.

  1. 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).
  2. Minors cannot receive tax exemption for alcohol and tobacco products.
  3. 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.
  4. 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.
  5. 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*)

AlcoholWhiskey and brandy ¥600/liter
Rum, gin, and vodka ¥400/liter
Liqueur ¥300/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%
Cigarettes ¥11.5/cigarette

* 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.