Asia
Trade terms in Japan: what works and what catches people out
A non-resident can be the importer in Japan by appointing a Japan-resident Customs Procedure Agent and notifying Customs. Customs value is CIF-based and import consumption tax (10% standard) is charged on value plus duty.
Record last reviewed · Check a route to Japan →
DDP when importing into Japan Usable with conditions ✓ Verified
Can a foreign seller clear the goods and pay import taxes in this country?
Usable with an agent. A person who does not live in Japan must appoint a Customs Procedure Agent with an address in Japan and notify the customs office in advance; the agent handles declarations, duty payment and correspondence. ICC also notes frequent misunderstandings in Japan over who pays duties and import taxes under DDP and CIF.
Sources: Japan Customs · International Chamber of Commerce (ICC) · last checked
CIF when importing into Japan Unverified Unverified
Can the seller buy the cargo insurance abroad for goods going into this country?
Japan appears in ICC's January 2025 barrier table for CIF, but we have not reviewed the details yet.
Sources: International Chamber of Commerce (ICC) · last checked
CIP when importing into Japan Unverified Unverified
Can the seller buy the cargo insurance abroad for goods going into this country?
No CIP barrier is listed for Japan in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
EXW when exporting from Japan Unverified Unverified
Can a foreign buyer handle export clearance out of this country?
No EXW barrier is listed for Japan in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
FCA when exporting from Japan Unverified Unverified
Are there export-filing traps when the buyer arranges carriage from this country?
No FCA barrier is listed for Japan in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
FOB when exporting from Japan Unverified Unverified
Are there local quirks with FOB when shipping from this country?
No FOB barrier is listed for Japan in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
Key facts
- Customs valuation ✓ Verified
Imports are valued on a CIF basis (cost, insurance and freight).
Sources: U.S. International Trade Administration (trade.gov) · last checked
- VAT / GST ✓ Verified
Import consumption tax is 10% (standard) or 8% (reduced), calculated on customs value plus customs duty and any excise.
Sources: Japan Customs · last checked
Sources used on this page
- Customs Answer 9601: Customs clearance procedures for persons living abroad (Customs Procedure Agent) — Japan Customs
- National regulatory barriers to the Incoterms® 2020 rules (updated January 2025) — International Chamber of Commerce (ICC)
Snapshot as of December 2024, compiled from ICC national committees. Used as a lead list: facts that rely only on this document are flagged for review until confirmed against national law. - Japan – Customs Regulations — U.S. International Trade Administration (trade.gov)
- Outline of Tariff and Duty Rates System — Japan Customs
'Needs review' means the fact relies on a secondary source (often ICC's January 2025 barrier list) or an inference we have not yet confirmed against the national law. Spotted an error or a change? Tell us.