How the ¥10,000 threshold is actually applied
According to Japan Customs' official guidance, exemption is decided by three rules together: (1) the total taxable value on a single declaration must not exceed ¥10,000, (2) the total value of everything inside one package must not exceed ¥10,000, and (3) if the same sender ships multiple packages to the same recipient at the same time, those are added together for the ¥10,000 check[1]. In other words, splitting one order into several boxes doesn't get around the limit — customs looks at the combined total.
Items that are taxed no matter how cheap they are
Examples of how this plays out
| Purchase price | Result |
|---|---|
| ¥8,000 (not an excluded item) | Duty and tax free |
| ¥10,000 (not an excluded item) | Exactly meets the exemption threshold |
| ¥12,000 | Fully taxed — on the whole amount, not just the excess |
| ¥5,000 knitted sweater (excluded item) | Taxed regardless of the low price |
When tax does apply, it's calculated in order: customs duty first, then consumption tax on (item value + duty), then local consumption tax — so higher-duty items end up costing proportionally more overall.
A bigger change is coming in 2028
Right now, online purchases of ¥10,000 or less also skip the separate 10% consumption tax that would otherwise apply on import — but this consumption-tax exemption is scheduled to be abolished on April 1, 2028 (pending Japanese Diet approval as of August 2026)[2]. After that date, the overseas seller — or the digital platform they sell through, if that platform's annual revenue exceeds ¥5 billion — will be required to register for and collect Japanese consumption tax directly, likely at checkout rather than at customs. Nothing changes for you today, but if you shop from Korean sellers regularly, this is worth knowing about in advance.
Timeline
| Date | What applies |
|---|---|
| Now (as of Aug 2026) | Duty: exempt under ¥10,000 taxable value (excluded items aside) / Consumption tax: separately exempt for online purchases at or under ¥10,000 retail |
| Apr 1, 2028 (planned) | Online-purchase consumption tax exemption abolished; overseas sellers/platforms must register and collect the tax directly |
One thing worth double-checking
How Tosome Logis Can Help — Sellers and Buyers
⚠️ Note: specific quantity caps for cosmetics and supplements weren't confirmed from a primary source and are omitted here. Check current guidance from Japan Customs and the Ministry of Health, Labour and Welfare before relying on this for a specific shipment.
Frequently Asked Questions
References & Sources
- [1] Japan Customs official FAQ, "Duty exemption for goods at a total customs value of 10,000 yen or less" — www.customs.go.jp
- [2] VATcalc, "Japan Consumption Tax low-value consignment threshold" — www.vatcalc.com
