You are required to make either an oral or a written declaration about your belongings when you enter Japan. Two copies of a written declaration are required if you have unaccompanied baggage. Customs declaration forms are available on the plane, the ship, or at the Customs office. Personal effects and unaccompanied baggage that are for personal use, are free of duties and/or taxes within the allowance specified below. If you have both personal effects and unaccompanied baggage, please consider them together when referring to the allowance. Clothes, toiletry articles, and other personal effects that are for personal use, as well as professional equipment that will be used during your stay in Japan, are all free of duties and/or taxes, if they are considered quantitatively appropriate and are not for sale.

Duty-free guide
Item	Quantity	Notes
Alcoholic beverages	3 bottles	Approximately 760 ml per bottle
Cigarettes	400	If a visitor brings in more than one kind of tobaccoproduct then the total allowance is 500 g.
Cigars	100
Others (e.g. loose tobacco)	500g
Perfumes	2oz	1 oz is equivalent to approx. 28 cc.    (excluding eau de cologne and eau de toilette)
Other items	200,000yen	The total overseas market value of all articles other than the above items must be under 200,000 yen. Any item whose overseas market value is under 10,000 yen is free of duty and/or tax and is not included in the calculation of the total overseas market value of all articles. There is no duty-free allowance for articles having a market value of more than 200,000 yen each or each set.

The quantity of pharmaceuticals and cosmetics, including both prescription and non-prescription drugs and some food supplements, including vitamin and mineral supplements, which a visitor can bring into Japan at one time may be limited.

Role of Customs

Customs performs a wide range of roles which may be classified into five categories: taxation, Customs clearance, surveillance and control, supervision of Hozei areas and compilation of trade statistics.

Taxation
Goods imported into Japan are generally subject to Customs duties and other taxes such as consumption tax. Customs collect those duties and taxes.

Customs Clearance
Under the Customs Law, any person who is to export or import goods must submit a declaration to the Director-General of Customs. Customs checks the legitimacy of the export and/or import declarations and examines the goods, if required.

Surveillance and Control
Customs enforcement activities are conducted 24 hours a day to prevent and intercept the smuggling of illicit drugs, firearms, and other contraband. To strengthen enforcement activities at national borders effectively and efficiently, Customs cooperates closely with relevant authorities, such as international agencies and foreign Customs.

Supervision of Hozei Areas
Customs supervises Hozei areas, such as Hozei warehouses and Hozei manufacturing warehouses, in which the collection of Customs duty, consumption tax, and so on is temporarily suspended.

Compilation of Trade Statistics
Customs compiles trade statistics and discloses them in accordance with the Customs Law and the provisions of the International Convention on Economic Statistics.

In Japan, the Customs Law is the basic law for Customs administration.