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Home > Export/Import > Customs Answer(FAQ) > 7104 (Reference) Duty-free Allowance (FAQ)

7104 (Reference) Duty-free Allowance (FAQ)

Alcoholic Beverages
3 bottles
One bottle contains approximately 760ml.
200 cigarettes
  1. Japanese-made tobacco products purchased at specified duty-free shops in an airport or foreign country are free of duty up to the same quantity written to the left.
  2. The allowances for tobacco products imported by a foreign resident shall be doubled for the foreign-made and Japanese-made products, respectively.
    * From 1st October 2018, 400 cigarettes, 100 cigars and 500g of other tobacco products will be allowed for resident and non-resident, regardless of whether the cigarettes are Japan-made or foregin-made.
50 cigars
tobacco products
250 g
2 ounces
1 ounce is approximately 28 ml.
Other Items
Any item whose total overseas market value does not exceed ¥10,000
  1. When the total value exceeds ¥200,000, the articles within the value of ¥200,000 are free of duty and duty is imposed on the rest. Customs selects the duty-free items in the travelers’ favor and then imposes duties on the rest.
  2. There is no duty-free allowance for articles worth more than ¥200,000 each, for example, a bag worth ¥250,000, the duty will be imposed on the entire sum of ¥250,000.
(Total overseas market value of articles)
(Note)“Overseas market value” is defined as a general retail purchase price in foreign countries.
Foreign currencies are converted into yen at the rate publicly announced by the Director-General of Customs as the “average rate of a week before the last of the week including the date of entry.”


(Article 14 of Customs Tariff Law, and General Notification 14-11 of the Customs Tariff Law)

7104 Duty-Free Allowance for Accompanied Personal Effects of Overseas Travelers

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