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Home > Export/Import > Customs Answer(FAQ) > 5003 Consumption Tax Exemption on Exports (For Industries) (FAQ)

5003 Consumption Tax Exemption on Exports (For Industries) (FAQ)


  Any business entity intending to sell products in Japan shall, in principle, pay consumption tax.

  However, the consumption tax is exempt if sales of goods are treated as an export transaction.

  This is based on the principle that the consumption tax is a national sales tax and should not be levied on goods consumed outside of Japan. This system is called Export Exemption.

  In order to receive the export exemption, the following documents are necessary to certify that goods are exported.
1.   General Exportation
Export permit, Victualling Bill or Export Certificate of Customs
(If goods are accompanied or brought in by a third party, an Export Permit for Consignment)
2.   Export by Post
(1) Export permit or Export Certificate of Customs when goods are worth ・200,000 or more.
(2) When the value of goods is less than ・200,000, the account book of receipt of the postal item, etc. to show the value of the goods.

  Export transactions are exempt from consumption tax; however, the corresponding taxable purchase includes the amount of consumption tax.

  The amount of this taxable purchase also includes expenditures necessary for the export transactions such as the cost of stationery, entertainment and advertising expenditure as well as the cost of fixed assets, in addition to the purchase price of the merchandise or the inventory asset.

  Thus, the amount corresponding to the consumptions tax included in the taxable purchase for the export is eligible for purchase tax exemption.

  Particularly, since no consumption tax is levied on specified exporters, the full amount of consumption tax paid to purchase the merchandise is eligible for refund.

  Please contact the nearest tax office to file consumption tax returns. Inquiries regarding consumption tax are also accepted on the Tax Answer web-page of the National Tax Agency
(http://www.nta.go.jp/taxanswer/index2.htm).



For consultations on customs procedures, please contact the nearest Customs Counselor.
Please see No. 9301 for inquiries.