Japan taxes low-value mail-order imports of JPY 10,000 or less from 1 April 2028 and makes designated platforms the deemed seller

What changed in detail

Under the FY2026 consumption tax amendments, sales of low-value goods shipped from outside Japan to Japan by mail order become subject to Japanese consumption tax from 1 April 2028. These are goods with a consideration of JPY 10,000 or less excluding tax per item, called “specific low-value assets”. The seller declares and pays the tax, whether the seller is domestic or foreign.

Digital platform operators designated by the NTA Commissioner as “Type 2 platform operators” are deemed to be the seller. Designation applies to platforms with consideration through the platform for qualifying foreign-business domestic sales and low-value sales above JPY 5 billion.

Key dates:

• Applications for the registration system for “specific low-value asset sellers” open from 1 October 2027 (Reiwa 9).
• The initial Type 2 platform determination uses 1 January to 31 March 2027 turnover, annualised; notification is due by 30 June 2027.
• Designation takes effect on 1 April 2028.

The import-stage exemption for consignments of JPY 10,000 or less is maintained.

What it means

The 1 April 2028 date is enacted, so the main uncertainty is operational rather than legal. The turnover test period for platforms starts on 1 January 2027, well before the tax applies, so a platform’s exposure to designation is set early.

Foreign sellers of low-value goods to Japanese consumers should plan for registration from October 2027. Marketplaces should check whether their qualifying sales are likely to exceed the JPY 5 billion line, since designation shifts the collection and payment duty onto the platform.