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Japan Import Duty Rate for Footwear & Shoes

HS 6402–6405 · Footwear with various outer soles and uppers

Japan MFN Import Duty Rate

23–30%

on CIF value

JEFTA/CPTPP: lower

High MFN duty — leather footwear 23.1–30%. Japan protects domestic footwear. JEFTA provides reduced rates for EU origin over the staging period.

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

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (23–30%)

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: footwear & shoes 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 23%	At 30%
Import duty	$2,507	$3,270
Consumption Tax (10%)	$1,341	$1,417
Total paid at the border	$3,848	$4,687

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 23–30% range. Excise, anti-dumping duties and broker fees are not included.

Classifying footwear & shoes correctly

Chapter 64 covers footwear, classified by the material of the outer sole and the upper: 6402 rubber or plastic, 6403 leather uppers, 6404 textile uppers, 6405 other.

The upper's material is judged by the largest external surface area, not weight
Sports shoes, waterproof boots and slippers each have their own subheadings with different rates
Footwear duties are among the highest MFN rates (often 10–17% in the EU, up to 37.5% in the US)

Compliance. Footwear labelling rules apply in the EU (materials of upper, lining and sole), and many markets watch origin closely because of high rates.

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 Footwear & Shoes in Japan?

The MFN (Most Favoured Nation) import duty rate for Footwear & Shoes (HS 6402–6405) in Japan is 23–30% on the CIF value. High MFN duty — leather footwear 23.1–30%. Japan protects domestic footwear. JEFTA provides reduced rates for EU origin over the staging period.

Is Consumption Tax charged on Footwear & Shoes 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 Footwear & Shoes in Japan?

Yes. JEFTA/CPTPP: lower. 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 Footwear & Shoes 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 23–30% is applied to this value. Consumption Tax (10%) is then applied on the duty-paid value.