Japan Tax and Regulatory Considerations

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisers if you have any questions.

This section covers tariff and duty rates, prohibited goods, and non-residential requirements for sellers interested in selling in Japan.

Tariff and duty rates system

It is the seller's responsibility to comply with all Japanese customs laws and regulations, including applicable duty and tax requirements. Any goods imported into Japan are subject to the Import Consumption Tax. Some goods are subject to customs duties. The harmonised classification schedule in the Customs Tariff Law sets forth both the classification and the corresponding customs duty rate of particular products. The amount of consumption tax payable on imported goods is calculated on the basis of the customs value of the goods plus customs duty payable and, where applicable, other excise taxes payable. When certain kinds of goods, such as liquor, tobacco products, petroleum, and liquefied petroleum gas (LPG), are imported into Japan, excise taxes may also be imposed as stipulated in the respective law concerned. In these cases, the amount of taxes payable is calculated based on the quantities of the imported goods.

Other resources

Prohibited goods

Japan strictly forbids the importation of certain goods. Please refer to Import Procedures for additional information.

Non-resident requirements

A Fulfilment by Amazon (FBA) seller who lives outside of Japan (non-residents) and would like to import goods into an Amazon Japan fulfilment centre for storage and order fulfilment must first designate a proxy (attorney) or agent to the Director-General of Customs, allowing the agent to import on the seller's behalf. This must be accomplished in advance of any importations. In general, any person who is a resident of Japan can be appointed as the proxy or agent, but this person is obliged to complete the import declarations and pay duties and taxes on behalf of the non-resident seller. Neither Amazon nor any of its entities in Japan may act as the importer of record on the customs declaration-only the FBA seller or their designated agent.

It is the seller's responsibility to comply with all Japan customs laws and regulations.

Customs

When you import goods into Japan, you must comply with all Japanese customs laws and regulations. You are not authorised to import goods in the name of Amazon or to show Amazon as the declarant, importer of record, or consignee on any customs documentation.

Visit Japan Customs for useful information regarding importing goods to Japan.

Note: The listed price of your products must include all applicable charges and taxes.

Regulations and product labeling obligations

Electrical Appliance and Material Safety Law (PSE Mark)

When importing electrical appliances in Japan, the product must comply with the standard under the Electrical Appliance and Material Safety Law. This law prevents the sale of hazardous products and any electrical appliance that are considered a safety hazard. The importer has the obligation to conform to this law and attach the PSE Mark, which acts as proof of conformity, onto the confirmed products.

Visit Electrical Appliance and Material Safety Law for more information.

Technical Regulations Conformity Certification for Radio Equipment (Technical Conformity Mark)

To sell products that emit radio frequencies, the product must conform to the technical regulations specified in the Radio Law, and the product must have a Technical Conformity Mark, which acts as proof that the product is in accordance with the law.

Visit the Radio Use website for more information.

Consumer Products Safety Act

Below are some examples of products that may be subject to the Consumer Product Safety Act and require a PSC mark:

Pressure cookers and autoclaves for home use
Helmets (automotive, cycle, and so on)
Baby beds
Climbing ropes
Portable laser-applied equipment
Hot water circulators for bathtubs
Oil water heaters
Oil bath boilers
Oil heaters
Indoor instantaneous gas water heaters (for city gas and LP gas)
Bath boilers with indoor gas burners (for city gas and LP gas)
Forced-flue type oil warm air furnaces
Built-in electric dishwashers
Electric dryers for bathrooms
Electric fans
Electric air conditioners
Ventilators
Washing machines
CRT-based televisions

Download Outline of the Consumer Products Safety Act (PDF) for more information.

The Household Goods Quality Labeling Law

The Household Goods Quality Labeling Law provides labeling obligations in order to enable consumers to make informed buying decisions when purchasing household goods. The law establishes what must be displayed on product labels in order to provide appropriate information for the product. The law applies to textile goods, plastic manufactured goods (such as water purifiers, baby feeding bottles), electrical appliances, and miscellaneous manufactured goods sold in Japan.

Other resources

Download the Household Goods Quality Labeling Law Handbook (PDF) for more information
See also Consumer Affairs Agency, Government of Japan

Food Sanitation Act and food labeling

When you sell food products and products intended for infants and small children (such as feeding bottles, eating utensils, plates, and toys), you must comply with the Food Sanitation Act, which ensures food safety for the public.

Visit the Food Sanitation Act for more information.

Also, any food products sold in Japan must have proper labeling to inform the consumer on information such as, but not limited to, ingredients, origin of ingredients, nutritional information, transfatty acid, and transfat labeling.

Visit Consumer Affairs Agency, Government of Japan for more information.

Pharmaceutical Affairs Act

When you advertise and sell pharmaceutical products and medical devices sold in Japan, you must comply with the Pharmaceutical Affairs Act. Visit 薬事法 (Japanese) or consult with a professional before selling these products.

Intellectual property rights

Please ensure that you do not infringe intellectual property rights of other parties when you sell your products in Japan. You are prohibited from selling counterfeit or illegal parallel imports. You may also want to consider protecting your own intellectual property rights in Japan.

Visit the Japan Patent Office for more information.

Additional information for EU sellers

Under European Union VAT rules, Amazon calculates and collects EU VAT on Selling on Amazon fees related to sales made by sellers on Amazon.co.jp who do not have an EU VAT registration number and are a resident of an EU member state. Amazon charges the standard rate of VAT applicable to your EU member state of residence and will provide you an invoice where it is required by local law. For more information, see this European Commission web page.

If you are a resident of an EU member state and have an EU VAT registration number, provide your EU VAT registration number to avoid having EU VAT applied to your Selling on Amazon fees. From Seller Central click Settings, then Account Info, then click "Edit" in the European VAT Information section.

For more information about VAT in the EU, see the Europe Tax and Regulatory Considerations help page.

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