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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 tobacco Customs duty Tobacco tax/Special tobacco tax  Consumption tax/Domestic consumption tax
Cigarette Temporary rate: tax-free 15,000yen/1,000 cigarettes *Note 1 ―*Note 2
Pipe Conventional rate: 29.8% General rate:35% 15,244yen/kg*Note 3 10%
Cigar Conventional rate: 16% General rate:20% 10%
Heat-Not-Burn Conventional rate:3.4% General rate:4% 10%


*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.
*Note 3 Please refer to Tabacco Tax Law Article 10 for how to convert Pipe, Cigar and Heat-NotBurn to Cigarette.

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