Overview

Amazon sellers looking to expand into the Japanese marketplace face a distinct set of tax obligations, customs procedures, and product compliance regulations. Understanding these requirements is essential before importing goods into Japan, as non-compliance can result in shipment delays, seized inventory, or account-level enforcement. This reference covers the key areas every seller must address when selling on Amazon.co.jp.

Key Points / What Sellers Need to Know

• Customs duties and consumption tax apply to all imported goods — Every product entering Japan is subject to the country's tariff schedule, and sellers are responsible for ensuring proper classification and payment of all applicable duties and taxes.
• Non-resident sellers must designate a local agent — If you live outside Japan and use Fulfillment by Amazon (FBA), you are required to appoint a resident proxy or customs agent before importing any inventory into Japanese fulfillment centers.
• Amazon cannot act as your importer of record — Sellers may not list Amazon as the declarant, importer of record, or consignee on any customs documentation. This responsibility falls entirely on the seller or their designated agent.
• Product safety certifications are mandatory for many categories — Electrical appliances require PSE marks, radio-frequency-emitting products need technical conformity marks, and certain consumer goods must carry PSC marks before they can be legally sold.
• Listed prices must include all taxes and charges — Unlike some marketplaces where tax is added at checkout, Japan requires that the displayed product price already reflects all applicable taxes and fees.
• Food and pharmaceutical products face additional regulations — Sellers dealing in food items, infant products, or medical devices must comply with Japan's Food Sanitation Act and Pharmaceutical Affairs Law.

Customs Duties and Tax Structure

Japan operates a harmonized tariff classification system that assigns both a product category and a corresponding duty rate to every imported good. The consumption tax owed on imports is calculated based on the customs value of the goods plus any applicable customs duties and excise taxes. For specific product types such as liquor, tobacco, petroleum, and liquefied petroleum gas, additional excise taxes may apply based on the quantity of goods imported rather than their value. Sellers should consult Japan Customs resources to determine the exact duty rate for their products, as rates vary significantly across product categories.