How to expand to Amazon Japan: importer of record, consumption tax and FBA
Updated · By Ecomsellertool editorial team
A foreign brand may not need a Japanese company to sell on Amazon.co.jp, but Amazon will not act as importer of record. For FBA, an importer of record must clear goods and pay 10% import consumption tax on CIF value plus duty: your company acting through a Japan-based Customs Procedure Agent, or an IOR service. Ask a Japanese tax adviser whether you must file consumption tax, weigh invoice registration for business buyers, check product rules such as PSE, localize listings in Japanese, and budget for plan, referral and FBA fees.
- Japan's consumption tax is 10% (7.8% national plus 2.2% local), with a reduced 8% rate for designated items such as food; at import it is charged on the CIF value plus customs duty.
- Amazon will not act as importer of record for FBA inventory, and a non-resident who files import declarations in Japan must appoint a Customs Procedure Agent with an address in Japan.
- Japan's qualified invoice system began on 1 October 2023; a registered issuer's number is T plus 13 digits, and Amazon.co.jp issues qualified invoices for sellers who enter it in Seller Central.
- Business buyers can credit only part of the tax on purchases from unregistered sellers: 80% to 30 September 2026, 70% to 30 September 2028, then 50% and 30% until 30 September 2031.
- Plan (¥4,900 a month) and referral fees are listed before tax, which Amazon may not charge sellers based outside Japan; the smallest FBA tier, ¥288 or ¥222 at ¥1,000 or less, includes 10% tax.
- For periods starting on or after 1 October 2024, a foreign company with capital of ¥10 million or more is liable for consumption tax in its first two years of selling in Japan, even if it already has a base period.
Marketplaces in Japan
Amazon.co.jp
Not tax advice. Japan charges 10% consumption tax (8% reduced) on sales and on imports at CIF value plus duty. A foreign company with no office in Japan must name a resident tax agent. The ¥10 million exemption excludes a registered invoice issuer and, in its first two years in Japan, a foreign company with capital of ¥10 million or more or one controlled by a large group. From 1 April 2028, designated platforms owe the tax on foreign sellers' goods sold on them. Confirm with a tax adviser.
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Can you sell on Amazon Japan from the US?
Yes. Amazon says a business outside Japan may not need to form a Japanese company. With a US Professional account you add Japan from the Sell Globally dashboard. Linked accounts pay the lower of about USD 39.99 a month or the combined plan fees of regions with active listings.
Who is the importer of record for FBA Japan?
Not Amazon. Amazon's public Japan selling guide says an importer of record is required to sell in Japan and that neither Amazon nor its fulfillment centers can serve as the IOR for FBA shipments; it also names delivered duty paid (DDP) as a core requirement (checked September 25, 2026). Plan for every shipment to arrive duty paid, with your importer named.
Japan Customs requires a non-resident importer to designate a Customs Procedure Agent with an address in Japan, notified in advance on Form C-7500. If the agent is not a licensed customs broker, a broker files the declaration. Common setups are an IOR or customs-agent service, a Japanese subsidiary or distributor that imports itself, or a 3PL that clears customs and ships to Amazon as a domestic inbound.
Import consumption tax is 10% of the CIF value (cost, insurance, freight) plus duty, or 8% for reduced-rate items.
Which product rules apply?
Amazon makes you responsible for imported goods meeting Japanese law, and some categories need a Japanese party first:
- Electrical goods: the importer notifies METI, confirms conformity, self-inspects and applies the PSE label before sale; Specified Electrical Appliances also need a registered body's conformity assessment. Since 25 December 2025, an overseas seller with no Japanese importer files the notification itself and appoints a domestic supervisor in Japan.
- Wireless devices: home Wi-Fi gear and similar low-power radio equipment is license-free only with the Technical Conformity Mark.
- Medical devices, cosmetics and quasi-drugs: PMDA directs PMD Act procedures to a Marketing Authorization Holder in Japan.
How does consumption tax work for foreign sellers?
The NTA treats a sale of goods as made in Japan when the goods are there at the time of sale, so FBA stock in Japan produces taxable domestic sales. The Ministry of Finance notes that under current law the seller, not Amazon, owes that tax.
- A company is generally exempt for a period if taxable sales in its base period, the second preceding business year, were ¥10 million or less.
- From periods starting 1 October 2024, a foreign company is treated as having no base period in its first two years of selling in Japan, so capital of ¥10 million or more makes it taxable from the start. So does more than 50% control by a shareholder if it or one of its related companies has over ¥5 billion in worldwide revenue or ¥500 million of Japanese taxable sales. Nor can it use payroll in the specified-period test.
- Without a permanent establishment in Japan, a foreign business cannot use simplified taxation or the 20% transitional method.
- A company with no office in Japan must name a resident tax agent, and a registered invoice issuer files returns even under ¥10 million.
Plan for 1 April 2028. Under the FY2026 reform, a designated platform (over ¥5 billion a year in qualifying sales) owes the tax on goods foreign businesses sell in Japan through it. If Amazon.co.jp is designated, it owes that tax instead of you.
Do you need to register for the qualified invoice system?
Since 1 October 2023, business buyers take full input credit only with a qualified invoice from a registered issuer, numbered T plus 13 digits. Enter the number in Seller Central's tax settings and Amazon issues qualified invoices for you. Amazon Business customers can see which sellers are registered, and Amazon warns they may switch to them.
The NTA's schedule for credits on purchases from unregistered sellers:
| Purchase date | Buyer's credit |
|---|---|
| 1 Oct 2023 to 30 Sep 2026 | 80% |
| 1 Oct 2026 to 30 Sep 2028 | 70% |
| 1 Oct 2028 to 30 Sep 2030 | 50% |
| 1 Oct 2030 to 30 Sep 2031 | 30% |
From periods starting 1 October 2026, purchases above ¥100 million a year from one unregistered supplier get no transitional credit. Registering adds filing work; weigh it against your business sales.
What does selling on Amazon Japan cost?
- Professional plan: ¥4,900 a month before tax.
- Referral fee: a category percentage of the total sale (price, shipping, gift wrap and the customer's tax), with a ¥30 minimum in most categories, listed before tax.
- FBA fulfillment: per unit by size, 10% tax included. The small tier (up to 25 × 18 × 2.0 cm and 250 g) is ¥288, or ¥222 for items priced ¥1,000 or less.
- FBA storage: by daily average volume.
Add freight, IOR fees, duty and import tax before you set a yen price.
Shipping from the US with Fulfilled by Merchant makes the buyer the importer, and shipments with a total customs value of ¥10,000 or less are free of duty and consumption tax, except items such as leather bags and knitted apparel. Product rules still apply, including the domestic supervisor for PSE goods. From 1 April 2028, items priced ¥10,000 or less each before tax (separately charged shipping excluded), mail-ordered from abroad, are taxed when sold: a designated platform owes the tax on sales through it, otherwise the seller does unless it is under the ¥10 million threshold.
How does Growth OS run Amazon Japan alongside your other stores?
Growth OS is deployed on your own Amazon.co.jp account. For Japan we configure or build:
- Yen pricing. Price floors from landed cost and fees, checked against your contribution margin target.
- Japanese listings. AI listing agents, as in Grow8, draft Japanese titles, bullets and search terms for a native reviewer (AI-ready listings).
- Replenishment. Reorder points that include freight, clearance and IOR prep time.
- Tax data. Reports splitting yen sales by the 10% and 8% rates for your tax agent, flagging SKUs with no rate.
- Margin-aware ads. Bids that follow Japanese margins, the approach behind Amazify.
We have built on Amazon's seller APIs since 2017 and shipped integrations for 20+ marketplaces. You keep your accounts, your data and the custom code we build; the Growth OS base is licensed to you.
Where should you start?
First check whether your operation can carry longer lead times, a second currency and a second tax regime. The free Quick Scan in our Ops Gap Diagnostic finds your top three Amazon operations gaps; the paid Deep Diagnostic adds country opportunities such as Japan. Or start with Growth OS.
Frequently asked questions
Can I sell on Amazon Japan from the USA?
Yes. With a US Professional account you add Japan from the Sell Globally dashboard in Seller Central, and Amazon says a business outside Japan may not need to form a Japanese company. Once accounts are linked, Amazon bills whichever is lower: about USD 39.99 a month, or the combined plan fees of the regions where you have active listings.
Can Amazon act as my importer of record in Japan?
No. Amazon's Japan selling guide says neither Amazon nor its fulfillment centers can serve as the importer of record for FBA shipments, and that shipments go delivered duty paid. Common setups are a Customs Procedure Agent or IOR service acting for your company, a Japanese subsidiary or distributor, or a 3PL that clears customs and ships to Amazon as a domestic inbound.
Do I need a Japanese consumption tax (JCT) number to sell on Amazon Japan?
Possibly not at first. A foreign company with capital under ¥10 million is generally exempt while its base-period and specified-period taxable sales stay at ¥10 million or less, unless it registers. Since October 2024, a foreign company is taxable for its first two years of selling in Japan if its capital is ¥10 million or more, or if a shareholder controls more than 50% of it and that shareholder, or any one of its related companies, has over ¥5 billion in worldwide revenue or over ¥500 million of Japanese taxable sales. Without a registration number, Amazon cannot issue qualified invoices for you, and business buyers can credit only part of the tax. This is not tax advice; confirm your position with a Japanese tax adviser.
How much does it cost to sell on Amazon Japan?
The Professional plan is ¥4,900 a month and referral fees are a category percentage with a ¥30 minimum in most categories, both listed before consumption tax. Amazon says sellers based outside Japan may not be charged consumption tax on selling and advertising fees, depending on the company address in Seller Central. FBA adds a per-unit fulfillment fee with 10% tax included: the smallest tier is ¥222 for items priced ¥1,000 or less and ¥288 otherwise. Storage is charged by volume. Freight, IOR fees, duty and import tax come on top.
Do I need Japanese-language listings on Amazon.co.jp?
We treat them as essential. Amazon.co.jp is a Japanese-language store, so write titles, bullets and search terms for the Japanese words shoppers use and have a native speaker review them, rather than machine-translating your US copy.
Do electronics sold on Amazon Japan need a PSE mark?
If the product falls under Japan's Electrical Appliances and Materials Safety Act, yes. The importer notifies METI, confirms the product meets the technical requirements, runs a self-inspection, has Specified Electrical Appliances and Materials checked by a registered conformity assessment body, and applies the PSE label before sale. Since 25 December 2025, an overseas business that sells regulated products to consumers in Japan without a Japanese importer, for example through an online marketplace, files the notification itself and must appoint a domestic supervisor in Japan.
