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Home > Export/Import > Customs Answer(FAQ) > 7105 Simplified Customs Duty Rates for Accompanied Personal Effects

7105 Simplified Customs Duty Rates for Accompanied Personal Effects


  When your accompanied personal effects or unaccompanied articles exceed the limit of the duty-free allowances, simplified Customs duty rates, which are provided to impose duties simply and quickly, are applied. The duty rates are as follows.
  Table of Simplified Customs Duty Rates (Duty rates totaling Customs duty, domestic excise tax, and local consumption tax.) Please note that the rates for the underlined items are Special Tariff Rates for Certain Alcoholic Beverages based on the Special Taxation Measures Law.

ItemRate
1. Alcoholic beverages 
  (1)Whisky, Brandy
¥600/ℓ
  (2)Rum, gin, vodka
¥400/ℓ
  (3)Liqueur, other distilled alcoholic beverages
¥300/ℓ
  (4)Wine, beer, and other liquor
¥200/ℓ
2.Other articles (except for those free of Customs duty)
15%

(Tobacco tax and Special Tobacco Tax)
CigarettesPer cigarette
¥11.5

  Articles free of Customs duty such as wristwatches and golf clubs are subject to consumption tax and local consumption taxes.
The simplified Customs duty rates are not applied to the following articles. General Customs duty, consumption taxes and the like are imposed thereon. Also, payment to the District Agricultural Office is required for rice.

  • An article or a set of articles whose Customs value exceeds ¥100,000.
  • Rice
  • Edible laver, pineapple products, tubers of konnyaku, tobacco products except for cigarettes, and hunting guns.
  •  When you do not intend to apply the simplified Customs duty rates on all articles.

(Article 3-2 of the Customs Tariff Law, Article 1-2 of the Cabinet Order for Enforcement of the Customs Tariff, Article 87-3,88-2 of the Special Taxation Measures Law, and Article 8 paragraph 3 of the Law Concerning Securement of Financial Resources for Debt Succession in General Account)



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