Wanderlust World Wanderlust World While tariff rates are subject to regulation and may change depending on who or what organization handles the importation, as a general rule, most imported goods are subject to one or more types of tariffs. The general rate is a basic tariff, while the temporary rate is applicable only for a certain time period in which the general rate does not apply. Products imported from certain developing nations may be subject to preferential rates. These rates are lower than the most-favored-nations tariff rate and any World Trade Organization-mandated rate. Finally, there is a simplified rate for personal belongings which allows individuals to combine customs duty, the consumption tax and other internal taxes.
When an individual brings more than ¥200,000 in cash or goods into Japan, he is required by law to declare the items either personally or through a customs broker. If the items are found to require a customs duty or excise tax, the payment must be made upon declaration, at either a bank or a post office.
Different imported items have different rates of duty. For example, clothing import duties can be as high as 20 percent for fur coats and as low as 4.4 percent for scarves. Jewelry is taxed at a rate between 5.2 and 5.4 percent, although watches are duty-free. Other duty-free items include cameras, musical instruments, recorded materials, works of art and cosmetics. Whiskey, brandy and liquors are duty-free, but wine is subject to duty taxes.