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Japan Import Duty Rate for Clothing & Apparel

HS 61 / 62 · Articles of apparel and clothing accessories

Japan MFN Import Duty Rate

9.1–10.9%

on CIF value

JEFTA/CPTPP: 0%

Knitwear 9.1%, woven 10.9% MFN. 0% under JEFTA and CPTPP for qualifying origin.

Rate varies — verify exact HS subheading at the official tariff schedule.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (9.1–10.9%)

Applied to CIF value. EU, UK, and most countries use CIF.

Consumption Tax (10%)

Applied to CIF value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: clothing & apparel worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. Japan charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to JPY at the official exchange rate on the day of import.

Charge	At 9.1%	At 10.9%
Import duty	$992	$1,188
Consumption Tax (10%)	$1,189	$1,209
Total paid at the border	$2,181	$2,397

Consumption Tax is usually recoverable for a registered business, so the cost that stays with you is the duty. The rate depends on the exact subheading, which is why the example shows both ends of the 9.1–10.9% range. Excise, anti-dumping duties and broker fees are not included.

Classifying clothing & apparel correctly

Chapter 61 covers knitted or crocheted garments and Chapter 62 woven ones; within each, the code depends on garment type, gender and fibre content.

Knitted vs woven is the first question, and it changes the code entirely
The fibre that predominates by weight decides the subheading — a 51% cotton / 49% polyester top is cotton
Men's vs women's is decided by the way the garment closes (left over right is men's)

Compliance. Garments need fibre-content and care labels (EU Textile Regulation, US FTC Textile Act) and, for the US, country-of-origin marking; children's sleepwear and drawstrings have extra safety rules.

Importing into Japan: what you need

Japan Customs, under the Ministry of Finance, clears goods through NACCS; rates are in the Customs Tariff Schedules of Japan.

Registration. Commercial importers act through a licensed customs broker (tsūkan-gyōsha); overseas sellers need an importer of record in Japan.

Low-value shipments. Consignments with a taxable value of ¥10,000 or less are exempt from duty and consumption tax; the exemption is under review as part of Japan's response to low-value e-commerce.

Documents customs will ask for

Import declaration
Commercial invoice and packing list
Bill of lading or air waybill
Certificate of origin or origin declaration for EPAs (CPTPP, RCEP, EU–Japan EPA)
Food Sanitation Act notification for food and kitchenware; PSE marks for electrical appliances

Charges on top of duty

Consumption tax 10% (8% on food) on CIF value + duty
Excise on alcohol, tobacco and petroleum

Watch out. Most industrial goods enter Japan at 0%, but leather goods, footwear and some foods carry tariff-rate quotas with very high out-of-quota rates.

Frequently asked questions

What is the import duty rate for Clothing & Apparel in Japan?

The MFN (Most Favoured Nation) import duty rate for Clothing & Apparel (HS 61 / 62) in Japan is 9.1–10.9% on the CIF value. Knitwear 9.1%, woven 10.9% MFN. 0% under JEFTA and CPTPP for qualifying origin.

Is Consumption Tax charged on Clothing & Apparel imports to Japan?

Yes. Japan charges Consumption Tax at 10% on the CIF value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Clothing & Apparel in Japan?

Yes. JEFTA/CPTPP: 0%. JEFTA (EU), CPTPP, US–Japan TTA, RCEP, Japan–ASEAN CEPA, Japan–UK CEPA are the key agreements — verify origin requirements with your customs broker.

How is import duty calculated for Clothing & Apparel entering Japan?

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 9.1–10.9% is applied to this value. Consumption Tax (10%) is then applied on the duty-paid value.