1. Basics of customs duty & consumption tax
When importing goods from China, the two main taxes you may encounter are the following.
| Tax | Typical rate | Levied on |
|---|---|---|
| Customs duty | Roughly 0–30% depending on the item | Dutiable value (product price + shipping) |
| Consumption tax | 10% (national + local consumption tax) | Dutiable value + customs duty |
Customs duty rates vary by product category (HS code). Food, clothing, electronics and other goods each carry different rates.
2. The personal-import duty-free rule (¥16,666 threshold)
When an individual imports goods, if the total of product price + shipping is ¥16,666 or less, both customs duty and consumption tax are duty-free.
3. How customs duty is calculated
Customs duty is calculated in the following steps.
| STEP | Content | Example (¥30,000 bag) |
|---|---|---|
| 1 | Calculate the dutiable value (product price + shipping) | ¥30,000 |
| 2 | Customs duty = dutiable value × duty rate | 30,000 × 10% = ¥3,000 |
| 3 | Consumption tax = (dutiable value + duty) × 10% | 33,000 × 10% = ¥3,300 |
| 4 | Total = product price + shipping + duty + consumption tax | ¥36,300 |
4. What about corporate sourcing?
When a corporation sources goods from China, customs duty and consumption tax are still levied at import. The differences from personal imports are summarized below.
| Item | Personal import | Corporate sourcing |
|---|---|---|
| Duty-free threshold | Duty-free at ¥16,666 or less | No duty-free exception |
| Consumption tax | 10% | 10% (eligible for input tax credit) |
| Customs duty | Roughly 0–30% by item | Roughly 0–30% by item |
| Declaration | Handled by customs in simplified processing | Formal declaration as the importer required |
For corporate sourcing, the consumption tax may later be credited (input tax credit). Keep your customs documents (import permit and similar) properly on file.
5. 5 points to reduce tax
- Consolidate multiple items into one shipment: shipping goes down, and the dutiable value drops too.
- Stay within ¥16,666: use the duty-free range when importing personally.
- Estimate shipping accurately: judge the duty-free line including shipping costs.
- Choose items with lower duty rates: rates vary widely by product category.
- Keep your documents: corporations need them for tax credits and audits.
6. allallbuy import support
allallbuy provides one-stop support — from purchasing and forwarding to inspection and customs clearance. Even if you're unsure how much tax you'll pay, start with a free quote.
- Free estimate of import costs (shipping, customs duty)
- Supports both personal imports and corporate sourcing
- Japanese-language support via LINE and email
7. FAQ
8. Summary
- Personal imports at ¥16,666 total or less: no customs duty or consumption tax
- Above that: customs duty (0–30% by item) + 10% consumption tax
- Corporate sourcing: no duty-free, though consumption tax may be creditable
- Knowing the total including shipping prevents unnecessary tax
Want a combined estimate of your China import taxes?
A free estimate of your total import cost — shipping, customs duty and consumption tax included. Individuals and companies welcome.