Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Document shipments to Japan are duty and tax free providing their
value is below ¥10,000 (about $125 CDN) and weigh less than 9.5
kg.
In Japan, the following items are classified as documents:
- Annual Reports and bids
- Business Cards
- Computer print-outs
- Greeting cards and invitations
- Technical manuals
- Manuscripts
- Company newsletters and intercompany mail
- Newspapers and periodicals
- Seismic data
- Specification sheets
- Visa Applications
Restrictions
Only a few items have restrictions:
- Microfilms and Microfiches (The data must not contain photos)
- Envelopes (Must be blank)
Non-document items
Japan considers the following to be non-documents and must be shipped
with a commercial invoice.
- Airline tickets (Be sure to declare the price on the commercial
invoice; no duties or taxes will be incurred)
- Blank cheques
- Books, and other bounded items
- Credit cards
- Discs and diskettes such as floppy discs, CD-ROMs and DVDs (For CDs
and DVDs, the contents of the discs is to be stated on the
commercial invoice)
- Event tickets (Declare the price on the commercial invoice)
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_CA
Most gifts shipped to Japan are exempt from duty and consumption tax
providing the shipment is valued below ¥10,000 (about $125 CDN).
The 10,000 yen value includes the transportation fee and insurance.
The following items are not exempt for duty, even if they are gifts:
- Leather bags, handbags, gloves, etc.
- Knitted apparel, for e.g. T-shirts, sweaters, etc.
- Ski boots
- Leather shoes and other footwear with leather soles
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Shipments from Individual-to-Individual
Gift shipments from one individual to another are duty and consumption
tax free if the gift is under ¥10,000 (about $125 CDN). This
value includes transportation and insurance fees.
NOTE:
Suppose you divide a shipment into separate parcels in order to avoid exceeding
a weight limit. If you send the parcels at the same time to the same recipient,
duty and tax free exemption is still only ¥10,000 for ALL of the parcels.
Shipments from Business-to-Business
Shipping a gift from a Canadian business to a business in Japan has a
¥10,000 (about $125 CDN) duty and consumption tax exemption.
However, if the gift is liquor or tobacco, excise taxes will be
applied.
Shipments from Business-to-Individual
Gifts shipped from a Canadian business to an individual in Japan, and
valued below ¥10,000 (about $125 CDN), are exempt from
consumption tax and duty fees. Should the parcel contain liquor or
tobacco, then excise taxes will be applied.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Yasunari Kawabata
1-12-5 Hase,
Kamakura
Kanagawa Prefecture
248-0000
Japan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sending Multiple Gifts to Japan
Be sure to:
- Words "Unsolicited Gift: Consolidated Gift Package" appear in
General Description of Goods as well as the Detailed description of
goods (see sample)
- Individually wrap and tag each gift separately
- Ensure the names on each tag are different and clearly marked on the
commercial invoice
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Yasunari Kawabata
1-12-5 Hase,
Kamakura
Kanagawa Prefecture
248-0000
Japan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
http://www.customs.go.jp/english/c-answer_e/imtsukan/1006_e.htm
https://www.ups.com/ga/CountryRegs?loc=en_CA
Shipping personal effects to Japan from Canada is duty and consumption
tax free.
Personal effects are your clothes, footwear, toiletries and any
portable professional equipment you will use in Japan.
Conditions:
- The goods are used and have been in your possession for at least 1
full year
- The quantities of personal effects are appropriate for your
household
- The goods will not be sold in Japan
- Your personal effects are to be cleared within 6 months of your
arrival in Japan. (Preclearance is not allowed, though you do not
have to be in attendance when your goods are cleared.)
Monetary Conditions
The total market value of your personal effects must be less than
¥200,000 (about $2500 CDN).
Any personal item whose value is less than ¥10,000 is not
included in the ¥200,000 total.
However, over-and-above the ¥200,000 limit, you may also add the
following items within the specified amounts:
- Alcoholic beverages: 3 bottles of 760 mL per bottle
- Cigarettes: 400
- Heat-Not-Burn products: 20 individual packages
- Cigars: 100
- Tobacco: 500 g (If there are 2 or more products, the total allowance
is only 500 g)
- Perfume: 60 mL
- Rice: 100 kg per year
NOTE: If you are shipping more than ¥200,000
of personal effects, you are allowed to add the following items to your
shipment duty and tax free.
Moving Temporarily
Students or visitors staying for less than a year may enter Japan with
personal effects of a total value of less than ¥200,000 (about
$2500 CDN). No duties will be charged.
You must complete Customs C-5360-B: Declaration of Accompanied Personal Effects and Unaccompanied
Articles.
Moving Permanently
You may send your unaccompanied personal effects to Japan duty and tax
free by following a few simple steps.
If you are a foreigner:
- Complete 2 copies of the Form
C-5360-B: Declaration of Accompanied and Unaccompanied Articles.
- Copy of your passport.
- A visa valid for more than 1-year.
- Packing list of shipment outlining its contents in detail.
- If alcohol is in the shipment, it must package must be easily
identifiable for customs inspection.
If you are a returning Japanese citizen:
- Complete 2 copies of Form
C-5360: Declaration of Accompanied and Unaccompanied Articles
- Copy of your passport.
- Packing list of shipment outlining its contents in detail
- If alcohol is in the shipment, it must be identified clearly for
customs inspection
Sources:
http://www.customs.go.jp/zeikan/pamphlet/tsukan_e.pdf
http://www.customs.go.jp/english/summary/passenger.htm
http://www.customs.go.jp/kaisei/youshiki/form_C/C5360-B.pdf
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Yasunari Kawabata
1-12-5 Hase,
Kamakura
Kanagawa Prefecture
248-0000
Japan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Up to 10 kg of most foodstuffs, chocolate and candies can be shipped
to Japan from Canada duty and tax free.
If the parcel weighs more than 10 kg or the food is destined for sale,
the receiver will be required to follow Japan's food sanitation laws.
This will involve documentation and quarantine of the food. See
here
for details.
Restrictions
Some foods derived from animals will be subjected to quarantine.
They include:
- Any type of meat or animal organ, such as jerky, ham, sausages,
bacon and meat buns, in any form including processed, refrigerated,
frozen and cooked
- Eggs and eggshells
- Animal by-products such as bones, blood, horns, hooves, tendons,
skin, hair and feathers
- Raw milk and dairy products
Do not send
Sources:
https://www.mipro.or.jp/Document/hti0re0000000vi2-att/pdf_publications_0111go18.pdf
http://www.pps.go.jp/english/law/list2.html
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Yasunari Kawabata
1-12-5 Hase,
Kamakura
Kanagawa Prefecture
248-0000
Japan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial samples are sent for demonstration purposes. The aim is to
encourage people to place orders of the samples, not sell them.
Because samples are not for personal use, they will incur duties and
taxes.
An exception is made for samples sent to Japan for less than 1 year
and returned to Canada. Under temporary admission rules, they are
duty-free.
Conditions for Duty-Free Entry
- the total customs value should be less than ¥5,000 (about $65
CDN).
- the words 'sample, not for resale' should be written on the
commercial invoice.
- the goods should be marked or damaged so that they can only be used
as samples and not be sold.
Sources:
http://www.customs.go.jp/zeikan/pamphlet/tsukan_e.pdf
http://www.customs.go.jp/english/summary/temporary.htm
https://en.portal.santandertrade.com/international-shipments/japan/customs-procedures
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Yasunari Kawabata
1-12-5 Hase,
Kamakura
Kanagawa Prefecture
248-0000
Japan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
No information regarding shipping advertising material to Japan is
available at this time.
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Mario J. Molina
Mexicana de Ciencias
Los Cipreses
San Andrés Totoltepec
14400 Ciudad de México
CDMX
Japan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sending equipment to Japan for repairs is duty and tax free providing
the equipment is returned to Canada within 1 year of entering Japan.
Items Under Warranty
As Canada and Japan have a free-trade agreement (CPTPP), repaired
items under warranty returning to Canada are duty-free and will not be
charged GST.
Items No Longer Under Warranty
Equipment returning to Canada from Japan that is no longer under
warranty will be charged GST on the value of the repair and on any new
parts required to complete the repair.
Sending Product for Repair to Japan
When sending equipment to Japan for repair, there are 2 main options:
a) Send the equipment with an ATA carnet. This will allow the piece of
equipment to stay in Japan for a maximum of 1 year.
b) If an ATA carnet is not used, you should consult the current
Customs Tariff Law (for details, click
here
) and complete the necessary paperwork so that your shipment will be exempt
from duty and taxes. A security deposit may also be required at the time
of importation.
Returning Product after Repairs are Completed
If your product has been repaired in Canada and is being returned to
Japan, ensure to do the following:
- Write "REPAIR & RETURN" on the commercial invoice in the General
Description or Remarks section
- Indicate the value of the product INCLUDING the
cost of the repair under the
- Detailed Description of Goods section Include the original shipping
documents or tracking number from when the item was first exported
to Japan
Be sure to write the necessary information on the commercial invoice
according to the document checklist below.
Repair Checklist
- Commercial Invoice must clearly state under the General Description
or Remarks section the following: "REPAIR & RETURN" and include the
estimated time of return
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated
under the Detailed Description of Goods section
Items Under Warranty
Repairs under warranty returning from Japan to Canada are duty-free
and will not be charged GST.
Items No Longer Under Warranty
An item returning to Canada from Japan that is no longer under
warranty will be duty-free, however it will incur GST on the value of
the repair and on any new parts required to complete the repair.
Sending Product for Repair to Japan
Equipment for repair may be imported into Japan duty and tax free
(including VAT (IVA)) under the country's IMMEX program.
This includes parts that will be used to repair a piece of equipment.
However, that part must be returned to Canada as a component of the
repaired equipment.
When sending equipment to Japan for repair, include the following
information on the parcel:
Sources:
http://www.customs.go.jp/english/summary/temporary.htm
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
http://www.customs.go.jp/english/c-answer_e/imtsukan/1703_e.htm
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Yasunari Kawabata
1-12-5 Hase,
Kamakura
Kanagawa Prefecture
248-0000
Japan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary importation of goods to Japan may occur without paying
duties and taxes for a period of up to 1 year.
Goods that are allowed temporary import status include:
- Commercial samples
- Items to be displayed at exhibitions
- Professional and scientific equipment
- Goods to be repaired or processed (for e.g. curved, coated, etc.)
- Equipment or items to be tested for quality assurance or performance
- Items to be used in scientific research
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Japan, you can
pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a Commercial Invoice (CI). More
details
below.
| Option # | Temporary Import Method | Risk of paying Duties and taxes |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
1. Complete a Commercial Invoice Only
This is the simplest and quickest option.
See example.
Note:
You should be aware that shipping using this method doesn't guarantee
that your items will be imported duty and tax free. Not all brokers will
clear goods as temporary imports (i.e. UPS, Fedex, DHL).
2. CI + an ATA Carnet
This option is great for items that frequently travel in and out of
Canada. It's also great because once you have an ATA Carnet, it is
accepted by 176 countries worldwide making the application process a
one-time occurence .
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of
temporary nature.
ATA Carnets are beyond the scope of this article. You can however,
contact your local chamber of commerce and they will be able to
guide you along. You can also find more information here:
http://www.chamber.ca/carnet/
NOTES
If the above conditions are not followed, duties and taxes will be
charged as though the goods have been imported permanently.
Your customs broker can clear goods of a temporary nature (FedEx, UPS,
DHL, etc. typically cannot clear goods of a temporary nature).
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
http://www.customs.go.jp/english/summary/temporary.htm
http://www.jcaa.or.jp/
http://www.customs.go.jp/english/c-answer_e/imtsukan/1703_e.htm
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Yasunari Kawabata
1-12-5 Hase,
Kamakura
Kanagawa Prefecture
248-0000
Japan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Occasional Shipper
If you ship occasionally to Japan (i.e. items you sold on eBay), be
sure to:
- Complete a commercial invoice with your shipment
- Provide a detailed description of the goods on the commercial
invoice (in order to avoid customs delays).
If the customs value of the shipment is ¥10,000 (about $125 CDN)
or less, no duties will be charged but it will incur the consumption
tax (10%).
Regular Shipper
If you regularly sell and ship goods to Japan, we recommend that you
consult a Japanese Customs broker for advice. A list of Japanese
customs counsellors can be found by clicking here.
Nonetheless, you should be aware that certain types of products demand
special labelling instructions.
Electrical Appliances
Products That Emit Radio Frequencies
These following products must conform to Japan's Radio Law and
indicate that by displaying a Technical Conformity Mark (called
the PSE Mark):
- AC/DC power supply units
- Extension power cords
- Televisions, electric refrigerators and freezers
- Electric air conditioners
- LED lamps
Consumer Products
Most consumer products must have labels providing information as
stated in the Household Goods Quality Labelling Law (called the
PSC Mark). This law applies to products such as:
- Textiles
- Plastic manufactured goods like water purifiers, baby bottles,
infant cribs
- Electrical appliances, including portable lasers
- Helmets for motorcycles and motorized bicycles
- Pressure cookers
- Climbing ropes
Foodstuffs
Foods sold in Japan must be labelled identifying items such as:
- Ingredients
- Origin of ingredients
- Nutritional information
- Quantities of trans-fatty acids
Sources:
https://www.meti.go.jp/english/policy/economy/consumer/pse/index.html
https://www.tele.soumu.go.jp/e/index.htm
https://www.meti.go.jp/policy/consumer/seian/shouan/contents/outline_psc_act090331e.pdf.
https://www.caa.go.jp/en/index.html.
https://www.jqa.jp/english/safety/service/mandatory/psc/.
http://www.customs.go.jp/english/c-answer_e/sonota/9301_e.htm.
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Yasunari Kawabata
1-12-5 Hase,
Kamakura
Kanagawa Prefecture
248-0000
Japan
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
