Under Japan's FY2026 (Reiwa 8) tax reform, the consumption-tax exemption that applied to imports with a dutiable value of ¥10,000 or less was abolished from January 2026 — all cross-border goods entering Japan now bear the 10% consumption tax. According to Chinese shipping media, platforms with annual sales above ¥5 billion are treated as deemed suppliers, with full platform-level JCT collection scheduled for April 2028 (source: reporting around Japan's FY2026 ruling-party tax reform outline).
Border oversight is tightening in parallel. The Straits Times reported on October 5 that Japan plans to require Chinese cross-border platforms such as Shein and Temu — which together account for over 60% of Japan's online-shopping imports — to share sales data. A public-private council is to be formed in 2026, with operating guidelines targeted by summer 2027, shifting inspections from random checks to data-driven risk targeting.
The domestic side changed this month too. Under the qualified-invoice (JCT) system, the transitional input-tax credit for purchases from tax-exempt suppliers dropped from 80% to 70% for taxable periods starting October 1, 2026 — stepping down further to 50% in October 2028 and 30% in October 2030. Import consumption tax and JCT credits are tightening at both ends.
Four actions for sellers: 1) keep declared values consistent with actual selling prices, declaring under Japan's reverse-calculation valuation rules; 2) confirm your IOR/ACP (attorney for customs procedures) arrangements are compliant — avoid borrowing third-party import entities; 3) rebuild pricing and margin models with the 10% consumption tax included; 4) if you rely on low-value direct mail, plan the shift toward Japan overseas-warehouse or FBA stocking.
We handle standard trade declarations, ACP arrangements and delivery to FBA and Japan warehouses from anywhere in China, and can advise on declaration value structures. Use the buttons below for rate calculation, tracking or online consultation — or click sales@ruixincargo.com to send your cargo details and get routing and cost options from our team.