Import duty on Cotton T-shirts to Japan (2026)
HS 610910010 · Source: official Japan tariff schedule · Updated 2026-06-11
TL;DR
Cotton T-shirts classify under HS 610910010 in Japan. Import duty (10.9%). On a $1,000 FOB shipment, total taxes due at import ≈ $221 (effective rate ≈ 21.99%).
Tax breakdown at import
Sample shipment FOB $1,000, origin = China (duty basis: CIF)
| Tax | Rate | Amount (USD) | Note |
|---|---|---|---|
| Import duty | (10.9%) | $109.55 | |
| Consumption Tax | 10% | $111.46 | Standard 10% (8% reduced for food) |
| Total taxes at import | 21.99% | $221.01 (≈¥1,499) | as % of CIF |
Japan de minimis
Duty-free below CIF JPY 10,000 (~$60)
Still active; reform legislated to tax low-value imports from ~2028-04
Below ~$60 still exempt now, but the 2028 reform will end it — watch MOF/NTA.
As of 2026-06 · See 14-country de minimis tracker
Full schedule
HS 610910010 details
14-country compare
Cotton T-shirts by market
China export side
Export VAT rebate