Shipping from Japan to the US: customs duty, the 12.5% rule and Japan Post DDP (2026)
For sellers in Japan of cameras, games, trading cards, figures, ceramics, tea or second-hand fashion on eBay, Etsy or their own shop, every order to a US buyer now goes through US customs, whatever its value. Most Japanese goods pay at least 12.5% in total, even products that are normally duty-free, but some popular items are excluded. Here is how the rule works, which items escape it, and what Japan Post and eBay now require, with an official source and date on every rule.
Calculate your own order for Japan → US
The rules in 60 seconds
The US $800 duty-free de minimis exemption has been suspended for commercial shipments from every country since 29 August 2025. Every shipment, whatever its value, now goes through customs entry and pays any applicable duty. What the end of de minimis means
Since 24 July 2026, goods of Japanese origin pay Section 301 duty under HTSUS headings 9903.05.48 and 9903.05.49. If the product's US duty rate is 12.5% or more, nothing is added (9903.05.48). If it is below 12.5%, including duty-free goods such as cameras, game consoles and toys, the total becomes 12.5% (9903.05.49; for example a 5% product pays 5% + 7.5%). Products in the exclusions of U.S. note 52 (headings 9903.05.85 to 9903.05.92) are not covered.
A lower rate under the US–Japan Trade Agreement (the special rate marked 'JP' in the US tariff) does not remove the Section 301 duty: U.S. note 52 says products eligible for the special programs of general note 3(c)(i), which include the Japan agreement, are still subject to it, and heading 9903.05.49 shows 12.5% in its special column too. A line that is 'Free (JP)' still ends at 12.5% in total.
From 24 July 2026, postal shipments pay standard duty rates (including Section 232 and 301 duties). The earlier interim postal duty treatment ended. Free-trade-agreement preference can now be claimed on postal shipments if you supply the documentation.
Genuine person-to-person gifts worth US$100 or less are still duty-free. A business cannot declare a sale or promotional item as a gift. How to fill in customs forms
How much US duty to expect
Estimates from our calculator for goods made in Japan, before any carrier or DDP-service fees, using the normal US (MFN) rate. When the normal rate is below 12.5%, Section 301 tops the total up to 12.5%; when it is 12.5% or more, nothing is added. Use the link in each row to change the price, currency (JPY is available), shipping or product.
US codes and rates from the official US tariff (U.S. International Trade Commission, checked 28 Oct 2026) and the Japan headings 9903.05.48/9903.05.49 (U.S. International Trade Commission). Codes are shown at 8 digits: your declaration needs the full 10-digit code, and your exact product may sit under a different code with a different rate (for example lenses for projectors, plated jewellery, porcelain, or trading cards that are not game cards). Check yours in our HS code lookup links.
Sample normal (general) US duty rates in the 2026 tariff: camera objective lenses (9002.11.90) 2.3%; digital still cameras (8525.89.40), video game consoles (9504.50.00), playing cards (9504.40.00) and toys (9503.00.00) free; silver jewellery (7113.11.50) 5%; ceramic tableware (6912.00.48) 9.8%; knitted cotton T-shirts (6109.10.00) 16.5%; unflavoured green tea in packs of 3 kg or less (0902.10.90) free, flavoured (0902.10.10) 6.4%.
This guide treats US duty as a percentage of the goods' value, excluding international shipping. That is a simplification of US customs valuation; complex cases differ.
Items that escape the 12.5% rule: tea, art, antiques, books
The exclusions are set by tariff code, so they only help if the code you declare is on the list. Our calculator does not yet flag tea or worn clothing as excluded, so for those items use the normal rate shown in the US tariff.
U.S. note 52(b) (heading 9903.05.86) lists tariff lines excluded from the Section 301 duty. For sellers in Japan it includes green tea, such as sencha or matcha, in packs of 3 kg or less (0902.10.10, 0902.10.90), worn clothing (6309.00.00), and paintings, prints, sculptures, postage stamps, collectors' pieces and antiques over 100 years old (headings 9701 to 9706). These goods pay only their normal US rate.
Heading 9903.05.92 excludes informational materials from the Section 301 duty, "including but not limited to publications, films, posters, phonograph records, photographs, … compact disks, CD ROMs, artworks". Printed books such as manga and art books therefore pay no Section 301 duty.
The worn-clothing code 6309.00.00 has strict conditions: chapter 63 note 3 says the articles must show signs of appreciable wear and must be entered in bulk or in bales, sacks or similar packings. A single second-hand kimono or jacket posted to a buyer does not meet the bulk condition as written, so it is classified under the normal clothing codes and the Section 301 duty applies.
eBay Japan's tariff notice (as of 24 July 2026) lists the Section 301 exclusions most relevant to eBay sellers: worn clothing (6309.00.00), artworks, stamps, collectors' pieces and antiques over 100 years old, and stresses that the exclusion depends on the HTSUS code declared at import, not on the item's condition or eBay category.
Section 232 sector tariffs apply in addition, e.g. 15–50% on steel/aluminium/copper goods (by metal content tiers since 6 April 2026), 25% on certain upholstered furniture, kitchen cabinets and vanities (scheduled to rise on 1 January 2027).
Sending by Japan Post: advance registration and prepaid duty
Japan Post accepts US-bound mail again at almost all post offices from 15 October 2026. Under its conditions updated 23 October 2026, items worth US$2,500 or less (other than letters, postcards, printed matter and EMS documents) must be registered in advance and have US duty prepaid through a CBP-approved service; Japan Post recommends Zonos or SafePackage, and the label must show "DDP-" plus a 13-digit number. These providers charge a fee even when no duty is due. Items over US$2,500 go through formal entry, with the importer paying in the US.
For documents and personal gifts worth US$100 or less sent by Japan Post, advance registration is optional until 19 January 2027, following a CBP notice of 15 October 2026. Sales are not gifts.
Japan Post says books, calendars and game cards sent to the US must go as goods (small packet or EMS goods), not as printed matter, so they need the same advance registration and duty prepayment.
Japan Post's notice also lists UGX as another way to send to the US. With a courier (DHL, FedEx, UPS and others), the courier handles the US entry; ask for its US clearance and DDP fees and enter them in the calculator, because we only include fees we can cite.
Selling on eBay to US buyers
eBay requires DDP (seller pays US duty and taxes) for items shipped from Japan to the US under US$2,500 (item price, excluding shipping) on transactions from 17 October 2025 (Pacific time), with all carriers; Authenticity Guarantee items are excluded. eBay Japan warns that shipping such orders DDU instead can count against the seller.
With DDP, the duty in the table above is paid by you (through eBay's or your carrier's DDP service), so build it into your US price. How DDP and DAP compare: DDP vs DAP for marketplace sellers.
Selling on Etsy to US buyers
Etsy: US-bound orders must use DDP shipping to qualify for Etsy Purchase Protection. Etsy does not collect US tariffs itself; your carrier or DDP service does.
Etsy says US-bound packages need a 10-digit HTS code and EU-bound packages a 6-digit code. Without one, a package may be delayed or returned.
On Etsy labels, the customs declared value is filled in from the order total for the items (after discounts), without shipping or tax. Etsy pre-fills the customs description from your listing, but you are responsible for checking that every customs detail is accurate. Customs forms guide
Checklist before you ship to the US
- Find the 10-digit US code for each product and its normal duty rate in the US tariff. If the rate is below 12.5%, budget 12.5% in total; if it is 12.5% or more, budget the normal rate; if the code is on the note 52 exclusion list (for example green tea, paintings, antiques, books), budget the normal rate only.
- Country of origin is where the item was made, not where you post it from. A vintage item made in another country (for example a Swiss watch or a Chinese-made figure) pays that country's US rates.
- Use a specific description ("matcha green tea powder, 30 g tin", "used silk kimono", "Pokémon card game cards"), not "gift", "used goods" or "sample".
- Second-hand is not an exclusion by itself: a single used garment is normally declared under the ordinary clothing code.
- Sending by Japan Post: register the item and prepay the duty through Zonos or SafePackage before you post it, and send books, calendars and game cards as goods.
- Never mark a sale, replacement or freebie as a gift: only genuine personal gifts are exempt.
日本語の要約
- 2026年7月24日から、日本原産の商品には米国の通商法301条関税がかかります。通常の関税率が12.5%未満の商品（無税のカメラ、ゲーム機、玩具を含む）は合計12.5%、12.5%以上の商品は通常の税率のみです（HTSUS 9903.05.48／9903.05.49）。
- 日米貿易協定の特恵税率を利用しても、301条関税はなくなりません。
- 3kg以下の包装の緑茶（抹茶を含む）、美術品、切手、収集品、製造後100年を超える骨董品、書籍などの情報資料は301条関税の対象外です。中古衣料の番号（6309.00.00）は、まとめて（ベールや袋で）輸入される場合に限られます。1点ずつ発送する中古衣料はこの条件を満たさないため、通常の衣料品の番号となり、301条関税がかかります。
- 日本郵便：2,500米ドル以下の物品は、事前登録と関税の前払い（推奨：ZonosまたはSafePackage、ラベルに「DDP-」＋13桁の番号）が必要です。書籍・カレンダー・ゲームカードは印刷物ではなく物品として発送します（2026年10月23日更新）。
- eBay：2,500米ドル未満の米国向け取引はDDP発送が必須です（2025年10月17日以降の取引）。
- このページは一般的な情報であり、法律・税務・通関に関する助言ではありません。
Coming up
Mandatory electronic 'Entry Type 13' filing for postal goods that are subject to Section 201/232/301 duties (HTSUS Chapters 98/99) or regulated by a Partner Government Agency (FDA, CPSC, USDA etc.) was postponed from 22 October 2026 to 20 January 2027 (final rule published in the Federal Register on 22 October 2026). Until then the existing mail entry process continues. From 22 October 2026 CBP's optional Entry Type 13 test also accepts filings with or without complete electronic PGA data, for a temporary period.
Proposal only, not in force: on 8 October 2026 CBP published a proposed rule ('Low-Value Shipments', FR doc. 2026-20650) that would require all informal entries of goods worth US$2,500 or less to be filed electronically before or on arrival, make the new electronic Entry Type 13 the entry route for such mail shipments, add a shipper/sender data element and new bond requirements, and require consignees to use a licensed customs broker as importer of record for mail entries. Public comments are open until 7 December 2026. Nothing changes until a final rule is published.
US tariff rates have changed several times since 2025 and can change again. We record every change in the change log. Why every US order now pays duty: US de minimis has ended. Named as importer on your own DDP shipments? From 5 January 2027 see the foreign importer of record rule. Selling from South Korea as well? See Korea → US duty. Selling from Japan to the UK? See Japan → UK: the £135 rule and 0% CEPA duty. To the EU? See Japan → EU: the €3 duty and 0% EPA duty. Made in China? See China → US duty. Made in Türkiye? See Türkiye → US duty. Selling from Hong Kong? See Hong Kong → US duty. Selling from Taiwan? See Taiwan → US duty. Selling from Vietnam? See Vietnam → US duty. Selling from Thailand? See Thailand → US duty. Selling from Australia? See Australia → US duty. Selling from Germany, Italy, France, Spain, the Netherlands, Ireland or Austria? See Germany → US duty, Italy → US duty, France → US duty, Spain → US duty, Netherlands → US duty, Ireland → US duty, Austria → US duty, Poland → US duty, Portugal → US duty, Greece → US duty, Belgium → US duty, Philippines → US duty and New Zealand → US duty. Filling in a customs form? See CN22 and CN23 customs forms. Buyer returned an order? See international returns and duty refunds.
This page is general information, not legal, tax or customs advice. Japan Post's, eBay's and Etsy's terms change; check their current pages. See the disclaimer.
Sources for this page
- Sending packages to the U.S. – duty updates, Canada Post. Accessed 20 Oct 2026. Verified
- Shipping to the USA? – business updates (guide updated 6 Oct 2026), Royal Mail. Accessed 5 Nov 2026. Verified
- CBP modernizes low-value shipment processing (24 Jun 2026), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- HTSUS headings 9903.05.48 and 9903.05.49: Section 301 duty on products of Japan (12.5% rule) (2026 HTS Revision 21), U.S. International Trade Commission. Accessed 28 Oct 2026. Verified
- HTSUS Chapter 99, Subchapter III, U.S. note 52 (Section 301 duties, exclusions and the 12.5% rule) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 4 Nov 2026. Verified
- Notice of Actions in Section 301 Forced Labor Investigations (23 Jul 2026), Office of the U.S. Trade Representative. Accessed 4 Nov 2026. Verified
- HTSUS General Notes, general note 3(c)(i) (list of special tariff programs, including the Trade Agreement between the United States and Japan, JP) and general note 36 (2026 HTS Revision 21), U.S. International Trade Commission. Accessed 28 Oct 2026. Verified
- Harmonized Tariff Schedule of the United States: general (MFN) rates and US–Japan Trade Agreement ('JP') special rates for the sample codes on the Japan to US page (2026 HTS Revision 21), U.S. International Trade Commission. Accessed 28 Oct 2026. Verified
- HTSUS Chapter 63, chapter note 3 (heading 6309 worn clothing: appreciable wear and entered in bulk, bales or sacks) (2026 HTS Revision 21), U.S. International Trade Commission. Accessed 28 Oct 2026. Verified
- 米国関税に関する最新情報（2026年7月24日時点） (Latest US tariff information, as of 24 Jul 2026), eBay Japan. Accessed 28 Oct 2026. Verified
- Answers to common questions about U.S. tariffs, Trade Commissioner Service (Government of Canada). Accessed 3 Nov 2026. Verified
- 米国あて郵便物の差出条件について（2026年10月23日更新） (Conditions for sending mail to the United States, updated 23 Oct 2026), Japan Post (日本郵便). Accessed 28 Oct 2026. Verified
- 米国あて郵便物の引受再開について (Resumption of acceptance of mail to the United States from 15 Oct 2026, notice of 14 Oct 2026), Japan Post (日本郵便). Accessed 28 Oct 2026. Verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process (Interim final rule, 24 Jun 2026), Federal Register / CBP. Accessed 20 Oct 2026. Partly verified
- 米国向け取引におけるDDP発送必須化について (DDP shipping required for US transactions; updated 25 Nov 2025), eBay Japan. Accessed 28 Oct 2026. Verified
- Information for Managing International Shipments, Etsy Help. Accessed 10 Nov 2026. Verified
- Navigating Evolving Global Tariff Policies, Etsy Seller Handbook. Accessed 20 Oct 2026. Partly verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process; Delayed Compliance Extension (Final rule, 91 FR, 22 Oct 2026, doc. 2026-21600), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Modification of the Test of the New Electronic Informal Entry Process for Mail (General notice, 22 Oct 2026, doc. 2026-21570), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- International Mail Entry Type 13 mandatory implementation date extended to Jan. 20, 2027 (14 Oct 2026), U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Low-Value Shipments (Proposed rule, 91 FR 64532, 8 Oct 2026, doc. 2026-20650), Federal Register / U.S. Customs and Border Protection. Accessed 26 Oct 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.