Japan Import Duty Rate for Furniture
HS 9403 · Other furniture and parts thereof
Japan MFN Import Duty Rate
0%
Most furniture (HS 9403) enters Japan at 0% MFN.
How duty is calculated
CIF value
Product cost + international freight + insurance
Import duty (0%)
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: furniture 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 0% |
|---|---|
| Import duty | $0 |
| Consumption Tax (10%) | $1,090 |
| Total paid at the border | $1,090 |
Consumption Tax is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.
Classifying furniture correctly
Heading 9403 covers other furniture (desks, wardrobes, tables, cabinets) classified by material; seats and sofas are in 9401 and mattresses in 9404.
- Seats always go to 9401, even when sold as part of a dining set
- Furniture parts are classified with the furniture (9403.9x)
- Wooden furniture from China faces anti-dumping duties in some markets
Compliance. Wood furniture may need ISPM 15 marking on packaging, due diligence under the EU Deforestation Regulation (EUDR) once it applies and formaldehyde certification under TSCA Title VI in the US.
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 Furniture in Japan?
The MFN (Most Favoured Nation) import duty rate for Furniture (HS 9403) in Japan is 0% on the CIF value. Most furniture (HS 9403) enters Japan at 0% MFN.
Is Consumption Tax charged on Furniture 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 Furniture in Japan?
Japan has free trade agreements with JEFTA (EU), CPTPP, US–Japan TTA, RCEP, Japan–ASEAN CEPA, Japan–UK CEPA. Check whether your origin country qualifies for a preferential rate on HS 9403.
How is import duty calculated for Furniture 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 0% is applied to this value. Consumption Tax (10%) is then applied on the duty-paid value.
Verify this rate
Duty rates change. Always verify the current rate at the official tariff schedule before importing.
Japan Customs Tariff Schedule (9-digit) official database ↗Quick facts