HS 3105Chemicals · Japan

NPK Compound Fertilizers - HS 3105 classification, duty and landed cost - Import into Japan

Duty and tax snapshot for importing chemicals (HS 3105) into Japan. Typical MFN duty ~0%, 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

10.0%

Worked landed-cost example

USD 90,000 FOB parcel of chemicals (HS 3105) shipped to Japan.

FOB valueUSD 90,000

Origin chargesUSD 1,350

FreightUSD 7,200

InsuranceUSD 450

CIFUSD 99,000

Import duty @ 0%USD 0

JCT @ 10%USD 9,900

Destination inlandUSD 1,800

Landed cost ≈ USD 110,700

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

Sample HS codes

Code	Description
3105.20	Fertilizers containing N, P and K

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 chemicals (HS 3105) into Japan?

Japan applies an MFN duty of about 0% on HS chapter 3105 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 chemicals 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 90,000 FOB shipment of chemicals into Japan?

On a USD 90,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 99,000. Applying 0% duty and 10% JCT brings total taxes to about USD 9,900 (~10.0% of CIF). Landed at buyer's warehouse ≈ USD 110,700.

Which HS code should I use for chemicals in Japan?

Start with the 6-digit international HS heading - for example 3105.20 (Fertilizers containing N, P and K). 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 chemicals 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 3105?

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.