Shipping from Korea to Japan in 2026: ¥10,000 Rule, Tax, Cosmetics

A parcel from Korea to Japan is free of customs duty and consumption tax if its total taxable value is ¥10,000 or less, and for goods you import for your own use, the taxable value is generally 60% of the price you paid. Above that, Japan Post or the courier collects duty and 10% consumption tax (8% for food) before delivery. Cosmetics for personal use are capped at 24 units per item.

This guide explains the ¥10,000 rule and the 60% calculation, consumption tax, what Japan Post charges, the 2028 change already written into law, and Japan's limits on cosmetics, medicines and meat products.

Item	Value as of October 15, 2026
Duty and consumption tax exemption	Total taxable value ¥10,000 or less
Taxable value for personal-use goods	Generally 60% of the overseas retail price
Exemption does not cover	Leather bags and shoes, knitted clothing, alcohol, tobacco, among others
Consumption tax	10% standard, 8% for food and non-alcoholic drinks
Simplified duty rates	For parcels with taxable value up to ¥200,000
Japan Post handling fee	¥200 per item when you pay tax through the carrier
Cosmetics for personal use	Up to 24 units per item (standard size)
Meat products by post	Not allowed without an export-country inspection certificate
Change already legislated	Low-value mail-order sales taxed from April 1, 2028
HaulKorea to Japan	Recipient pays Japanese duty and tax locally

This is general information, not tax advice. Japan Customs (税関, zeikan) decides what each parcel owes.

Do you pay customs on a package from Korea to Japan?

Often not, for smaller personal orders. Japan Customs says goods with a total customs value of ¥10,000 or less are exempt from customs duty and consumption tax. Excise taxes other than consumption tax, such as liquor and tobacco tax, are still charged.

Above ¥10,000, Tokyo Customs says imported postal items are generally subject to duty and consumption tax, whether they are commercial or personal, gifts included.

The ¥10,000 test has three rules you need to know:

• One package, or one sender's batch. For parcel post, all items in one package count together. If a shipment is split and sent at the same time from one sender to one recipient, all those parcels count together.
• Split invoices do not help. If one invoice is divided across several declarations, the total of all its articles counts.
• Some goods are excluded. The exemption does not apply to certain designated goods even under ¥10,000.

Which items are excluded from the ¥10,000 exemption?

Japan Customs lists the main designated articles that do not get the small-value exemption:

Excluded item	Example from a Korean order
Leather bags, handbags, gloves	A leather tote from a Korean brand
Knitted apparel	T-shirts and sweaters
Ski boots	Winter sports gear
Leather shoes, shoes with leather soles	Loafers, leather sneakers

Tokyo Customs also names alcohol, tobacco and leather products as exclusions. Customs calls its list "principal articles", so it may not be complete.

Knitted clothing matters most for Korean fashion orders. Most T-shirts, sweatshirts and knitwear are knitted fabric. So a ¥6,000 hoodie can owe duty even though it is under ¥10,000. Japan Customs adds one exception: a designated item imported as a private gift can still be exempt if customs accepts the private-use claim and the value is within the limit.

How does the 60% rule for personal use work?

This is the most important number for Japanese shoppers. Japan Customs says that for goods you import for your own personal use, the taxable value is the overseas retail price multiplied by 0.6. For other goods, the taxable value is the product price plus shipping and insurance.

Customs' explanation: personal imports are bought at retail, so the value is adjusted to what a wholesale import would cost, which customs sets at 60% of the retail price.

Because the ¥10,000 test uses the taxable value, the 60% rule moves the line. In customs' terms:

1. Start with the price you paid for the goods. If shipping is shown separately on the invoice, customs treats it separately. If only a shipping-included price is shown, that price is used.
2. Multiply by 0.6. This is the taxable value.
3. If the total taxable value is ¥10,000 or less, and nothing excluded is in the box, no duty or consumption tax is due.
4. If it is more, duty is charged at the simplified or general rate, and consumption tax is added.

Customs warns that goods may not be treated as personal use depending on their purpose. For example, goods imported in your name but for business, or in quantities that look commercial, may not get the 60% rule.

Worked examples

These assume personal use, Japan Post delivery and a clear invoice.

Example 1: Korean skincare, ¥14,000 for the goods. Taxable value: ¥14,000 × 0.6 = ¥8,400. That is ¥10,000 or less, and skincare is not on the excluded list. No duty or consumption tax.

Example 2: Korean skincare, ¥25,000 for the goods. Taxable value: ¥25,000 × 0.6 = ¥15,000. Over the line, so duty (at the rate for that category) and consumption tax apply. Consumption tax is 10% of the taxable value plus duty. If the duty for the item were ¥0, consumption tax would be ¥1,500. Japan Post adds ¥200 if you pay through the carrier.

Example 3: A ¥5,000 knitted T-shirt. Taxable value: ¥3,000. It is under ¥10,000, but knitted apparel is excluded from the exemption. Duty and consumption tax can be charged.

What consumption tax applies to imports into Japan?

The National Tax Agency lists two rates:

Rate	Split	Applies to
10% standard	7.8% national + 2.2% local	Most goods: cosmetics, clothing, electronics, books
8% reduced	6.24% national + 1.76% local	Food and drinks for human consumption, excluding alcohol

The National Tax Agency says the reduced rate also applies to imported food and drink when it is imported for human consumption.

A cut on food is coming. The National Tax Agency says consumption tax on food and drink sales will be lowered for two years, from April 1, 2027 to March 31, 2029. Its tax answer page refers to a separate site for the new rate. Check that site if you order Korean food after April 2027.

What are Japan's simplified duty rates?

Japan Customs applies simplified tax rates (簡易税率, kan-i zeiritsu) to general cargo and postal parcels when the total taxable value is ¥200,000 or less. The rates are grouped into seven broad categories rather than the full tariff schedule. Some goods are excluded and stay on general rates.

We do not list the rates here. The customs page groups goods in ways that do not map neatly to Korean product types, and customs decides the category. If duty matters to your order, send us the product link and we will tell you what the item is made of, which decides its category.

How does Japan Post collect duty and tax?

Japan Customs' postal procedure (for taxable value up to ¥200,000) works like this:

1. Customs checks the declaration and invoice and issues an International Postal Item Tax Notice (国際郵便物課税通知書, kokusai yubinbutsu kazei tsuchisho).
2. If the tax is ¥10,000 or less, or between ¥10,000 and ¥300,000 and you ask for delivery, the parcel comes with the notice and a payment slip.
3. You pay the tax and Japan Post's handling fee of ¥200 per item at the door and receive the parcel.
4. In other cases, the notice comes but the parcel does not. You collect the payment slip at the post office named on the notice, pay at a bank or post office, and also pay Japan Post's handling fee.

Tokyo Customs says the recipient is the taxpayer and must pay before receiving the parcel. If you think the tax is wrong, tell the mail carrier you want to check with customs and have the parcel held. Then call the customs office listed on the notice.

Over ¥200,000. Japan Post sends a notice about customs procedures. You then prepare invoices and ask Japan Post or a customs broker to declare, or declare to customs yourself.

Express couriers. Couriers handle the declaration and bill you for duty, tax and their own fees. Check the courier's price list.

Is the ¥10,000 exemption ending?

Partly, but not until 2028. The National Tax Agency's April 2026 notice on consumption tax amendments says that sales of goods worth ¥10,000 or less (excluding tax) shipped to Japan from abroad by mail order become subject to consumption tax. This applies to sales made on or after April 1, 2028.

Under the new system, the seller pays the tax, not the buyer at the door. Large platforms can be made responsible instead. Sellers can register so the import itself stays tax-free when the seller has already paid.

For 2026 and 2027, the ¥10,000 exemption at import still applies as described above.

How many Korean cosmetics can you import into Japan?

Japan's Ministry of Health, Labour and Welfare (MHLW) sets personal import limits under the pharmaceutical law. Within these limits, the items clear at customs. Above them, you need an import confirmation (輸入確認証, yunyu kakuninsho) from a Regional Bureau of Health and Welfare.

Product type	Personal import limit
Cosmetics	24 units per item, standard size
Lipstick example	24 in total, regardless of brand or color
Small sizes (60 g or 60 ml or less)	Extra allowance: (24 − standard-size units) × 5
Quasi-drugs for external use	24 units per item, standard size
Other quasi-drugs and OTC medicines	Up to 2 months' supply by the label dose
Prescription, poisonous or powerful drugs	Up to 1 month's supply

MHLW's example for small sizes: if you import 10 standard-size toners, you can add up to 70 small toners, because (24 − 10) × 5 = 70.

Medicated cosmetics are quasi-drugs. MHLW says products sold with medicinal effects, such as acne prevention or sterilizing the skin, are quasi-drugs (医薬部外品, iyakubugaihin) under Japanese law, not cosmetics. Some Korean acne and "cica" products may fall here. The limit for external-use quasi-drugs is the same 24 units.

Address it to your home. MHLW says that if the parcel is addressed to a company, or the invoice shows a company name, you need the import confirmation whatever the quantity.

Personal use only. Cosmetics imported personally may not be sold or given away.

Supplements. MHLW warns that some products sold as food or supplements abroad count as medicines in Japan if they contain drug ingredients or claim medical effects. Ask before ordering Korean supplements.

What food can you send from Korea to Japan?

Meat products are restricted by post. Japan's Animal Quarantine Service says meat products sent by international mail are restricted, including gifts and online purchases. Jerky, ham, sausages and bacon are covered, including cooked, dried, smoked, vacuum-packed and frozen products. They need an inspection certificate from the exporting country's government. Animal Quarantine says people have been arrested and convicted for illegally importing meat by mail.

Many Korean snacks and ramyeon seasonings contain meat ingredients. Ask before ordering. See our Buldak flavors guide for the noodles people ask about most.

Other food. Food without meat is generally easier, and the 8% consumption tax rate applies above the exemption. Packaged items are simplest.

What else is restricted?

Batteries, perfume, aerosols. These are limited by air transport rules. See what you cannot ship from Korea and ask us before ordering.

Alcohol and tobacco. Liquor tax and tobacco tax apply even under ¥10,000. Ask before ordering.

Contact lenses. Medical devices fall under the same MHLW personal import rules as medicines and cosmetics. Ask before ordering.

Product	Japan rule	Our advice
Skincare, makeup	24 units per item; 10% tax above exemption	Count units per item
Acne or medicated skincare	May be a quasi-drug	Check the label, ask us
T-shirts, knitwear	Excluded from ¥10,000 exemption	Expect duty
Leather shoes, leather bags	Excluded from ¥10,000 exemption	Expect duty
Books, stationery, character goods	10% tax above exemption	Combine to save fees
Snacks with meat, jerky	Inspection certificate needed	Ask before ordering
Supplements	May count as medicines	Ask before ordering
Perfume, batteries, sprays	Air transport limits	Ask before ordering

Should you buy direct, use a forwarder, or use a purchasing agent?

First, check whether the brand sells in Japan already. Many Korean beauty and fashion brands have Japanese stores or ship internationally, and buying locally avoids customs entirely.

Many Korean shops still sell only inside Korea. Musinsa, Naver Smart Store and Olive Young's Korean site often need a Korean phone number for 본인인증 (bon-in injeung, identity verification) or a Korean card.

	Buy direct	You buy, we ship (package forwarding)	We buy for you (HaulKorea)
Who orders from the Korean store	You	You	We do, from your product link
Korean phone, card or language	Often needed	Often needed	Not needed
Invoice for the 60% calculation	Store's	Forwarder's, from your input	Ours, from the actual receipt
Who pays Japanese duty and tax	You	You	You
Combine several stores	No	Yes	Yes
Photos before shipping	No	Sometimes	Yes

For Japan, the recipient pays duty and consumption tax in all three cases. HaulKorea ships duty unpaid to every country, including the US. Accurate invoices matter in Japan, because Tokyo Customs says unclear descriptions or prices make assessment harder. We keep the real receipt and describe each item.

More detail: purchasing agent vs package forwarding.

How do you order from Korea to Japan through HaulKorea?

1. Find the item on a Korean site and copy the product link.
2. Send us the link with the size, color or option you want.
3. We show one total for the item and international shipping before you pay. Japanese duty and consumption tax are not included.
4. Pay once with PayPal. If the actual weight is lower than estimated, we refund the shipping difference. We never ask for extra payment.
5. We buy the items and can combine orders from several Korean stores into one box. See combining orders.
6. You get inspection photos before the box leaves Korea.
7. Pay any duty, tax and carrier fee when the parcel arrives.

How can Japanese buyers keep import costs down?

Think in taxable value, not price. With the 60% rule, a personal order up to about ¥16,600 in goods can fall within ¥10,000 of taxable value, unless it contains excluded items.

Separate knitwear and leather. These are excluded from the exemption, so they can make an otherwise tax-free box taxable.

Count cosmetics per item. Stay at 24 or fewer standard-size units of each item.

Do not split boxes to dodge the line. Parcels sent at the same time from one sender to one recipient are added together.

Shopping for others in Asia too? See our Taiwan guide.

FAQ

Do I pay customs on a package from Korea to Japan?

Not if the total taxable value is ¥10,000 or less and the box has no excluded items. Above that, duty and consumption tax apply, and the carrier collects them before delivery.

What is the 60% rule in Japanese customs?

For goods imported for your own personal use, customs generally sets the taxable value at 60% of the overseas retail price. Goods for business or in commercial quantities may not qualify.

Why was I charged tax on a cheap T-shirt?

Knitted apparel, including most T-shirts and sweaters, is excluded from the ¥10,000 exemption. Leather bags, gloves and leather shoes are excluded too.

How much is Japan's consumption tax on imports?

It is 10% for most goods and 8% for food and non-alcoholic drinks. It is charged on the taxable value plus any customs duty.

How much does Japan Post charge to collect customs tax?

Japan Customs describes a Japan Post handling fee of ¥200 per item when you pay the tax through Japan Post at delivery. The fee also applies when you pay at a bank or post office.

How many Korean cosmetics can I import to Japan?

Up to 24 standard-size units per item for personal use. Smaller sizes of 60 g or 60 ml or less get an extra allowance. Above the limit, you need an import confirmation from a Regional Bureau of Health and Welfare.

Is Japan ending the ¥10,000 duty-free rule?

From April 1, 2028, mail-order sales of goods worth ¥10,000 or less shipped from abroad become subject to consumption tax, paid by the seller or platform. Until then, the import exemption applies as now.

Does HaulKorea include Japanese tax in the price?

No. For Japan, the recipient pays duty, consumption tax and any carrier fee locally. HaulKorea ships duty unpaid to every country, including the US.