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

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 tobaccoCustoms dutyTobacco tax/Special tobacco taxConsumption tax/Domestic consumption tax
CigaretteTemporary rate: tax-free12,500yen/1,000 cigarettes *Note 1―*Note 2
CigarConventional rate: 16% General rate:20%13,244yen/kg8%
PipeConventional rate: 29.8% General rate:35%13,244yen/kg8%
Heat-not-burn tobaccoConventional rate:3.4% General rate:4%13,244yen/kg8%

 

*Note 1Due to exceptional treatment of rate on tobacco tax and others on cigarettes imported by entrants.
*Note 2The 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.