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Home > Export/Import > Customs Answer(FAQ) > 3103 Importation of Tobacco(FAQ) : Japan Customs

3103 Importation of Tobacco(FAQ)

 Anyone intending to import tobacco, including cigarettes and cigars, for sale is required to file registration as a Specified Wholesaler with the Ministry of Finance.

 When an entrant imports tobacco as accompanied or unaccompanied goods for personal use and the quantity exceeds the tax-free allowance, a custom duty and others are levied. The tariff schedule is below.

Types of tobacco Customs duty Tobacco tax/Special tobacco tax Consumption tax/Domestic consumption tax
Cigarette Temporary rate: tax-free 11,500yen/1,000 cigarettes *Note 1 ―*Note 2
Pipe Conventional rate: 29.8% General rate:35% 12,244yen/kg 1g converts to 1 cigarette 8%
Cigar Conventional rate: 16% General rate:20% 12,244yen/kg 8%

*Note 1 Due to exceptional treatment of rate on tobacco tax and others on cigarettes imported by entrants.
*Note 2 The cigarettes to which the above exceptional treatment rate is applied are free of consumption taxes.

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