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.