Importing from China to Japan: Customs, RCEP and Consumption Tax 2026

Japan is the world's fourth largest economy after the United States, China and Germany, according to the US Department of Commerce's market guide. In 2024, its total imports reached 730.9 billion dollars, including 668.0 billion for non-agricultural products, according to the WTO's World Tariff Profiles 2026.

Japanese standards, known as JIS, cover an extremely wide field according to JISC, the national standards body, ranging from robots to pictograms: almost any category of manufactured product can run into a JIS requirement before reaching a Japanese shelf. The country's main logistics hubs are the major ports of Tokyo, Yokohama, Kobe, Osaka and Fukuoka, according to the US Department of Commerce's distribution channels guide. For a buyer selling under their own brand, Japan's appeal lies in the rigor expected on labeling, metric units and product traceability.

Japan has signed 16 bilateral economic partnership agreements, with countries such as Australia, Peru, Chile, Singapore, India, Thailand and the United Kingdom, according to the US Department of Commerce's trade agreements guide. China is not on that list: the framework linking the two countries is a regional one, RCEP, signed on November 15, 2020 with Australia, New Zealand, South Korea and the ten ASEAN countries, and in force for Japan since January 1, 2022. Japan is also a member of the CPTPP, which does not include China.

An RCEP preference does not apply automatically: it requires proof of origin that meets the agreement's rules, to be produced at customs clearance. Outside the lines it covers, imports from China follow the general customs tariff regime, described below.

According to the WTO's World Tariff Profiles 2026, Japan applies an average customs duty of 3.7% across all lines in 2025, with 12.1% on agricultural goods and 2.4% on non-agricultural goods; weighted by actual trade flows, the average drops to 2.0%. Japan has bound 99.7% of its tariff lines. Entire categories are close to zero: electrical machinery and consumer electronics average 0.1%, with 98.3% of lines duty free; mechanical and office machinery average 0.0%. The US trade guide confirms this picture (earlier data around 4.3%) and notes that duty is calculated on the CIF value, either ad valorem or at a specific rate.

On top of these duties comes Japan's consumption tax, whose standard rate is 10%, made up of a 7.8% national portion and a 2.2% local portion, according to the National Tax Agency. A reduced rate of 8% applies to food products excluding alcohol and restaurant meals, in effect since October 1, 2019. For a shipment of non-agricultural goods with a customs value of 2,000,000 yen, taxed at the average non-agricultural rate of 2.4%, the duty comes to 48,000 yen; consumption tax is then calculated on the customs value plus the duty, giving a base of 2,048,000 yen and a tax of 204,800 yen, for a total of 252,800 yen, or 12.64% of the customs value. This calculation is illustrative only: the exact rate for a given line should be checked against the tariff schedule published by Japan Customs.

According to the Japan Customs website, the import procedure starts with filing a declaration with the Director General of Customs and ends with the issuance of a permit, after examination and payment of duties and taxes; over 90% of declarations are filed electronically. The standard file, form C-5020, gathers the commercial invoice, the bill of lading or air waybill, a certificate of origin when a preferential rate applies, the packing list and any licenses required under other regulations, according to the US import requirements guide.

Hazardous materials, animals, plants, perishable goods and high value items may require a Japanese license; an import quota license remains valid for four months from the date of issue, the same guide notes, adding that weights and measures on a packing list must be expressed in metric units.

The Japanese Industrial Standards Committee, JISC, is the national standards body: it develops JIS standards and represents Japan at the International Organization for Standardization and the International Electrotechnical Commission. A conformity assessment tied to the JIS mark exists for part of the categories covered, though our sources do not allow us to list here which families it is mandatory for, as opposed to voluntary: this point should be checked with JISC or the relevant ministry before placing an order.

Some products, electrical appliances in particular, may also fall under a safety certification separate from the JIS mark, whose exact scope our sources do not allow us to confirm here: this point should be checked directly with the relevant Japanese ministry before placing any order. A pre-shipment inspection carried out in China remains the best safeguard against a non-compliant batch discovered on arrival.

The US Department of Commerce's import requirements guide lists narcotics, firearms, explosives, counterfeit currency, pornographic material and products that infringe intellectual property as prohibited in Japan.

These same ports, Tokyo, Yokohama, Kobe, Osaka and Fukuoka, concentrate the links with southern Chinese ports, Guangzhou, Shenzhen and Hong Kong in particular, according to the US Department of Commerce's distribution channels guide, though our sources give no single, verifiable transit time: this should be confirmed with a freight forwarder at the time of booking.

For a first order, FOB from a southern Chinese port works well if the Japanese buyer arranges transport; CIF or CFR suit cases where an intermediary handles it through to the port of arrival. DDP remains inadvisable as long as the Chinese supplier is not itself an accredited customs declarant in Japan.

On payment, common practice remains a deposit at order confirmation followed by a balance before shipment, paid into the Chinese company's business account, never a personal account: a change of bank details received by email should always be verified with a direct phone call, as this type of fraud is common.

A first import into Japan follows a precise sequence: specifications and factory verification, an approved sample, a proforma invoice with the chosen Incoterm, verification of JIS or electrical safety requirements, production monitoring, a pre-shipment inspection, freight to a Japanese port, then customs clearance handled by the Japanese importer or its local freight forwarder, with payment of duty and consumption tax before the permit is issued.

Sorva is a sourcing and trading house based in Guangzhou, in the Tianhe district, backed by a Chinese subsidiary whose corporate purpose covers the purchase, resale and export of goods, and by a parent company in France. Our Chinese-speaking team finds and verifies factories, organizes visits and samples, negotiates prices, has quality checked before loading and arranges freight to a Japanese port. Sorva never acts as the official importer in Japan and does not clear customs locally: that role remains with the Japanese importer or its local freight forwarder. Our base offer is billed in dollars, with options specific to the region available on request.