HS 3903Plastics & Rubber · Japan

Polystyrene (PS) - HS 3903 classification, duty and landed cost - Import into Japan

Duty and tax snapshot for importing plastics & rubber (HS 3903) into Japan. Typical MFN duty ~6%, 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

16.6%

Worked landed-cost example

USD 45,000 FOB parcel of plastics & rubber (HS 3903) shipped to Japan.

FOB valueUSD 45,000

Origin chargesUSD 675

FreightUSD 3,600

InsuranceUSD 225

CIFUSD 49,500

Import duty @ 6%USD 2,970

JCT @ 10%USD 5,247

Destination inlandUSD 900

Landed cost ≈ USD 58,617

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

Sample HS codes

Code	Description
3903.19	Polystyrene, other than expansible
3901.90	Polymers of ethylene, 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 plastics & rubber (HS 3903) into Japan?

Japan applies an MFN duty of about 6% on HS chapter 3903 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 plastics & rubber 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 45,000 FOB shipment of plastics & rubber into Japan?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 6% duty and 10% JCT brings total taxes to about USD 8,217 (~16.6% of CIF). Landed at buyer's warehouse ≈ USD 58,617.

Which HS code should I use for plastics & rubber in Japan?

Start with the 6-digit international HS heading - for example 3903.19 (Polystyrene, other than expansible). 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 plastics & rubber 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 3903?

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.