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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.

  &nbspPlease contact the nearest tax office about the procedures for consumption tax exemption. Information regarding consumption tax are also provided on the web-page of the National Tax Agency (

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