Japan
Import VAT and GST in Japan
Taxes and government fees on import
- Consumption tax (national, 7.8%)7.8%
Base: customs value + duty + additional duties + trade remedies + excise
Consumption Tax Act
- Local consumption tax (2.2%)2.2%
Base: customs value + duty + additional duties + trade remedies + excise
Local Tax Act
Every tax rule LandedGrid holds names its base explicitly, so tax is never computed as “price × rate”. Because duty is part of the base, tax stays unresolved while any duty component is unresolved.
What LandedGrid does not calculate for this destination
- preferences: EPA rates are covered where the partner country is unambiguous. GSP/LDC preferences and group agreements whose membership is not yet ingested are not offered.
- trade remedies: Anti-dumping, countervailing and emergency duties are imposed by cabinet order and are not in the tariff schedule LandedGrid ingests.
- quotas: Tariff-quota (TQ) lines are shown with their out-of-quota rate. In-quota treatment requires a quota certificate and is never assumed.
- excise: Liquor tax, tobacco tax and petroleum taxes are not calculated.
- regulatory: The tariff schedule’s “Law” column flags other statutes (food sanitation, plant protection and others). The requirements themselves are not detailed.
- The tariff schedule pages state that they are “for reference only, not for official use”. LandedGrid treats them as the authoritative published schedule but every result links the source edition.