Import Duties on Luxury Goods from Japan: A Collector's Guide

Buying a fine piece in Japan is only half of the journey. The other half happens at your own border, where customs duty, sales taxes and handling charges may be added before the parcel reaches your door. The rules differ by country, they have changed a great deal since 2025, and they depend as much on what the object is and where it was made as on where it was bought.

This guide sets out the principles that apply almost everywhere, then summarises the position in the main markets our clients buy from. It is general information, not legal or tax advice: rules change, and your own customs authority or a licensed broker has the final word.

Five principles that apply almost everywhere

Duty follows the country of manufacture, not the place of purchase

Customs duty is based on the country of origin, meaning the country of manufacture. A Hermès bag bought in Tokyo is a French-made bag; a Rolex is Swiss; a sukajan made in Japan is Japanese. This matters because trade agreements with Japan reduce duty only on goods that originate in Japan. A French bag shipped from Japan does not benefit from a Japanese trade agreement.

Sales taxes are usually separate from duty

Most countries charge their own sales tax, VAT or GST on imports, often on the value of the goods plus shipping and any duty. Even where customs duty is zero, the tax usually applies.

Antiques and works of art are often treated differently

Many customs systems give special treatment to genuine antiques, typically objects more than one hundred years old, and to original works of art. These often carry no customs duty, and some countries apply a reduced rate of import tax. A dated, documented object makes it easier to claim this treatment.

Some materials need permits

Objects made with or containing certain animal materials, such as crocodile and other exotic leathers, ivory, tortoiseshell, coral or some furs, may need permits under the CITES convention to leave Japan and to enter your country, and some cannot be imported at all. Check before you buy, not after. A specialist will identify these materials in advance.

Declare accurately

Customs value should reflect what was paid. Under-declaring to reduce duty is illegal, and it also leaves an object under-insured if something goes wrong in transit.

United States

• No more low-value exemption. The long-standing duty-free treatment for shipments under US$800, known as de minimis, was suspended for imports from all countries on 29 August 2025. It remains suspended, and legislation passed in 2025 ends it permanently in July 2027. In practice, almost every commercial shipment from Japan is now subject to duty and customs processing.
• Tariffs in flux. US tariff rates on imports have changed several times since 2025, including after a Supreme Court ruling in February 2026 on tariffs imposed under emergency powers. Check the rate in force when you buy, and remember that the rate depends on the country of origin.
• Antiques. Genuine antiques over one hundred years old are generally free of customs duty under the US tariff schedule, though they still need to be declared and documented.
• Wildlife products. Items made from protected species face additional rules and may require declaration to wildlife authorities.

European Union

• VAT on everything. Since July 2021, import VAT has applied to goods of any value entering the EU, at the rate of the destination country.
• The €150 duty relief is ending. From 1 July 2026, the customs duty exemption for low-value consignments under €150 no longer applies. A temporary flat duty of €3 per item applies to low-value goods sold through the EU's import VAT scheme, and the EU plans to remove the €150 threshold altogether, so that normal duty rates apply regardless of value.
• Japanese-made goods. The EU–Japan Economic Partnership Agreement, in force since 2019, reduces or removes duty on many goods originating in Japan, provided the origin is properly documented.
• Works of art and antiques. Many member states apply a reduced import VAT rate to qualifying works of art, collectors' items and antiques.

United Kingdom

• Lower-value consignments. For consignments of up to £135, VAT is generally charged at the point of sale rather than at the border.
• Higher-value goods. Above that level, import VAT and any duty are collected on arrival.
• Antiques and art. Qualifying works of art, collectors' items and antiques over one hundred years old benefit from a reduced import VAT rate of 5 percent.
• Japanese-made goods. The UK–Japan Comprehensive Economic Partnership Agreement reduces duty on many goods originating in Japan.

Australia

• Low-value goods. For goods worth A$1,000 or less, the 10 percent GST is generally collected by registered vendors at the point of sale, and no duty applies at the border.
• Higher-value goods. Above A$1,000, duty, GST and processing charges are assessed on arrival.
• Japanese-made goods. The Japan–Australia Economic Partnership Agreement reduces or removes duty on many goods originating in Japan.

Other markets

Canada, Singapore, Hong Kong, the Gulf states and others each have their own thresholds and rates. Canada and several Asia-Pacific countries are parties, with Japan, to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership, which can reduce duty on Japanese-made goods. Hong Kong charges no duty on most goods. Ask us about the position in your country before you buy.

How we help

• We describe each piece accurately, including materials, age and country of manufacture, so that it can be classified correctly.
• We identify materials that may need permits before you commit to buying.
• We document antiques and works of art with dates and condition reports, which supports special treatment where it applies.
• We ship insured and tracked, and for large or valuable objects we coordinate with freight forwarders and customs brokers. See our Museum-Grade Logistics Suite™, high-value payments and shipping and guide to importing large and high-value items.

Questions collectors ask

Who pays import duties and taxes?

Usually the buyer, on arrival, unless the shipment has been arranged with duties prepaid. Ask the curator desk before you buy and we will explain which applies.

Is there duty on a Hermès bag bought in Japan and shipped to the United States?

Generally yes. The bag is of French origin, so the duty rate for French-made leather goods applies, and the former low-value exemption no longer exists.

Are antiques duty-free?

In many countries, genuine antiques over one hundred years old carry no customs duty, though import VAT or GST may still apply, sometimes at a reduced rate.

Can I lower the declared value?

No. The value must reflect the price paid. A false declaration is illegal and can also invalidate insurance.

Where can I check the current rules?

Your national customs authority publishes current rates and thresholds, and a licensed customs broker can advise on specific items.

Continue reading

• A Concierge Is Not a Proxy: buying from Japan with a specialist.
• Importing Large and High-Value Items from Japan.
• Why Japan Is the World's Finest Market for Pre-owned Luxury.
• Questions and answers.