When goods arrive in Japan for personal use, customs does not always apply the full general tariff schedule. For most small parcels, a set of flat, rounded rates called the simplified tariff (簡易税率) is used instead. These rates are designed to make clearing a personal shipment fast and predictable, so you do not need to look up a precise Harmonized System code for every item in the box.
The simplified table groups goods into a handful of broad bands. Because the rates are rounded, they are sometimes higher and sometimes lower than the exact general rate for the same product, but on balance they keep the paperwork simple for parcels. You can estimate the total landed cost, including these duty bands and consumption tax, with our import cost calculator.
Main simplified duty rates
| Category | Simplified rate |
|---|---|
| Coffee and tea | 15 percent |
| Clothing and most food | 10 percent |
| Plastics, furniture and toys | 3 percent |
| Other goods (including most supplements) | 5 percent |
| Wine | About 70 yen per litre |
| Books | 0 percent |
A few points are worth keeping in mind. The 5 percent band is the catch-all for anything that does not fall into a named category, which is why most vitamins and supplements land there. Wine is charged by volume rather than by value, so a heavier or larger bottle order changes the duty even if the price is the same. Books sit at zero, which is a common surprise for people expecting every parcel to attract some duty.
For a closer look at the food and drink bands, see our guide to coffee, tea and food duty. Clothing looks simple at 10 percent, but there are traps in the fine print, which we cover in the clothing and shoes duty trap.
Categories excluded from the simplified table
The simplified tariff does not cover everything. Certain goods are deliberately left out because their general rates are high or sensitive, and they are always assessed under the full general tariff instead. Just as important, these excluded goods do not qualify for the 10,000 yen duty and tax exemption that applies to most low value parcels. That means duty and consumption tax can apply even on a small, inexpensive shipment of these items.
The categories excluded from the simplified table are:
- Leather bags and leather gloves
- Leather-soled shoes
- Knitwear
- Rice
- Milk and cream
- Tobacco
If your parcel contains any of these, do not assume the flat rates above apply. Leather goods and knitwear in particular can carry general rates well above the simplified bands, which is why a single leather bag can cost far more to clear than a plastic one of the same value. Because the exemption is also lost, there is no small-value cushion protecting you. For how the exemption normally works and where its threshold sits, see our explainer on the 16,666 yen rule.
When the simplified rates apply
The simplified tariff is meant for parcels, not for commercial-scale imports. In practice it applies where the customs value of the shipment is up to about 200,000 yen. Above that threshold, the goods are generally assessed under the full general tariff schedule, using the specific classification for each item. Splitting a large order into several parcels to stay under the line is not a reliable strategy, since customs can treat linked shipments together and may apply the general schedule regardless.
The customs value used for this threshold is based on the price of the goods and can include certain shipping and insurance costs, so a parcel priced just under 200,000 yen may still cross the line once those are added. When in doubt, work from the higher figure.
These simplified bands exist to make personal imports manageable, but the exact treatment of any given parcel depends on its contents, its declared value and current customs practice. This page is general information and is not tax or customs advice. Rates, categories and thresholds change, so confirm the current figures before you rely on them, and check with Japan Customs or a licensed customs broker for anything unusual or high in value.
Source: Japan Customs (customs.go.jp), verified 2026-09-07.