HS 1905Food & Beverage · Japan

Bread & Bakery Products - HS 1905 classification, duty and landed cost - Import into Japan

Duty and tax snapshot for importing food & beverage (HS 1905) into Japan. Typical MFN duty ~5%, JCT 10% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

JCT

10%

Total taxes / CIF

15.5%

Worked landed-cost example

USD 50,000 FOB parcel of food & beverage (HS 1905) shipped to Japan.

FOB valueUSD 50,000

Origin chargesUSD 750

FreightUSD 4,000

InsuranceUSD 250

CIFUSD 55,000

Import duty @ 5%USD 2,750

JCT @ 10%USD 5,775

Destination inlandUSD 1,000

Landed cost ≈ USD 64,525

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
1905.90	Bakers' wares, other

Japan duty regime

MFN tariffs on a mix of ad valorem and specific rates. Preferential rates under CPTPP, RCEP, Japan-EU EPA, Japan-US Trade Agreement, Japan-UK CEPA and ASEAN JAEPA.

Customs notes

· Japan uses a 9-digit Statistical Code (HS 6 + 3 national digits) administered by Customs and METI.
· NACCS is the electronic customs declaration system used at all ports and airports.
· AEO (Authorised Economic Operator) status gives fast-track clearance and deferred duty payment.
· Consumption tax base = CIF + customs duty. Registered importers can reclaim JCT as input tax.

Frequently asked questions

What is the typical import duty on food & beverage (HS 1905) into Japan?

Japan applies an MFN duty of about 5% on HS chapter 1905 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (MFN tariffs on a mix of ad valorem and specific rates) may reduce this to 0% for qualifying origins.

How is JCT calculated on imports of food & beverage in Japan?

Japan charges JCT at 10% on the CIF value plus duty. Consumption tax on CIF + duty

What is the landed cost of a USD 50,000 FOB shipment of food & beverage into Japan?

On a USD 50,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 55,000. Applying 5% duty and 10% JCT brings total taxes to about USD 8,525 (~15.5% of CIF). Landed at buyer's warehouse ≈ USD 64,525.

Which HS code should I use for food & beverage in Japan?

Start with the 6-digit international HS heading - for example 1905.90 (Bakers' wares, other). Japan customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping food & beverage to Japan?

Most importers into Japan prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and JCT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does Japan customs need to clear HS 1905?

Japan uses a 9-digit Statistical Code (HS 6 + 3 national digits) administered by Customs and METI. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.