How to expand to Amazon Japan: importer of record, consumption tax and FBA
Updated · By Ecomsellertool editorial team
A US brand can sell on Amazon.co.jp without a Japanese company, but Amazon will not act as importer of record. For FBA, your importer (a Japan-based Customs Procedure Agent or an IOR service) clears goods and pays 10% import consumption tax on CIF value plus duty. Then check consumption tax and invoice registration with a tax adviser, product rules such as PSE, Japanese listings, and 2026 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 October 1, 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.
- Since October 1, 2026, business buyers can credit only 70% of the tax on purchases from unregistered sellers (80% before), falling to 50% from October 1, 2028 and 30% from October 1, 2030 until September 30, 2031.
- Since April 1, 2026, Amazon.co.jp referral fees are 0.4 points higher above ¥750 (15.4% in Home and Kitchen); at ¥750 or less most categories stay at 5% with a ¥30 minimum.
- For periods starting on or after October 1, 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 April 1, 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's Japan selling guide says you can keep your US business entity and bank account. With a US Professional account you add Japan from the Sell Globally dashboard. On Amazon's Japan page and its Global Selling overview, linked accounts pay the lower of about USD 39.99 a month or the combined plan fees of regions with active listings (checked October 24, 2026).
Who is the importer of record for FBA Japan?
Not Amazon. The selling guide says an importer of record is required to sell in Japan and names delivered duty paid (DDP) as a core requirement. Amazon's import and export help page adds that neither Amazon nor its fulfillment centers will serve as importer of record for any FBA shipment, of any size or value, and that shipments naming Amazon as IOR are refused and returned at your expense.
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, as Japan Customs explains.
Which product rules apply?
Amazon makes you responsible for imported goods meeting Japanese law, and some categories need a Japanese party first:
- Electrical goods: under METI's PSE procedure, the importer notifies the government, confirms conformity, self-inspects and applies the PSE label before sale; Specified Electrical Appliances also need a registered body's conformity assessment. Since December 25, 2025, an overseas seller with no Japanese importer files the notification itself and appoints a domestic supervisor in Japan. METI set this out in the 2024 amendment bill and its enforcement orders.
- 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 rate is 10% (7.8% national plus 2.2% local), or 8% reduced, per the NTA's basic guide. 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.
- 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 October 1, 2024, under the FY2024 reform, 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 (the NTA's control test) 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 April 1, 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. The Ministry of Finance notes that under current law the seller, not Amazon, owes it.
Do you need to register for the qualified invoice system?
Since October 1, 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 invoice guide gives the schedule for credits on purchases from unregistered sellers. We are now in the 70% stage:
| Purchase date | Buyer's credit |
|---|---|
| Oct 1, 2023 to Sep 30, 2026 | 80% |
| Oct 1, 2026 to Sep 30, 2028 | 70% |
| Oct 1, 2028 to Sep 30, 2030 | 50% |
| Oct 1, 2030 to Sep 30, 2031 | 30% |
From periods starting October 1, 2026, purchases above ¥100 million a year from one unregistered supplier get no transitional credit (the cap was ¥1 billion), per the Ministry of Finance's explanation of the 2026 amendments. Registering adds filing work; weigh it against your business sales.
What does selling on Amazon Japan cost?
From Amazon's Japan selling fees page (checked October 24, 2026):
- 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 by 18 by 2.0 cm and 250 g) is ¥288, or ¥222 for items priced ¥1,000 or less.
- FBA storage: by daily average volume. Small and standard items cost ¥5.676 per 1,000 cm³ a month from January to September and ¥10.087 from October to December.
Add freight, IOR fees, duty and import tax before you set a yen price.
Which 2026 Amazon.co.jp fee changes affect a low-price or new SKU?
Amazon's 2026 Japan fee summary lists three changes, and the New Selection Program adds launch credits:
| Change | From | What it means for your SKU |
|---|---|---|
| Referral fee +0.4 points above ¥750 | April 1, 2026 | Most categories charge 5% (¥30 minimum) at ¥750 or less and, above it, a rate on the whole price such as 15.4% (Home and Kitchen, Office, Furniture), 10.4% (Toys, Sports) or 8.4% (Electronics) |
| Media, Video Games, Amazon Device Accessories +0.4 points | April 1, 2026 | 15.4%, 15.4% and 45.4% at every price |
| FBA fulfillment fee cut | April 1, 2026 | Standard 2a to 3 tiers ¥3 to ¥55 lower a unit (¥3 to ¥28 at ¥1,000 or less); small, Standard 1, oversize and supersize unchanged |
| Aged inventory surcharge minimum | April 15, 2026 | ¥20 a unit minimum for every item aged 366 days or more (media was ¥10) |
| Q4 storage | Every October to December | Small and standard storage rate rises from ¥5.676 to ¥10.087 per 1,000 cm³ a month |
| New Selection Program (2026) | ASINs listed from July 30, 2026 | New-to-FBA branded parent ASINs: 10% referral on the first 100 units and 5% on the next 100 within 120 days of first inbound, free storage for the first 200 units; sellers moved over from the old program confirm the new terms by October 31, 2026 to keep benefits |
A worked example (illustrative, Home and Kitchen, before tax on fees): at a ¥750 price the referral fee is 5%, or ¥37.50. At ¥760 it is 15.4%, or ¥117.04. Raising the price by ¥10 costs about ¥80 more in referral fee, so the ¥760 item earns about ¥70 less. Both prices stay in the ¥1,000-or-less FBA band. Storage works the same way: a 20 by 15 by 10 cm box (3,000 cm³) costs about ¥17 a month to store until September and about ¥30 a month from October to December.
Price ladders like these are easy to break when a promotion or currency move nudges a price. If checking them is manual work for your team, send us the workflow and a person replies within 2 business days with a written plan: what to automate, what stays with your team, and a fixed price.
Can you ship orders to Japan without FBA?
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 April 1, 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 and the ¥750 and ¥1,000 fee steps.
- 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, and leaner stock before the October storage rise.
- 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. If the gap is manual pricing, import or reconciliation work, send us a project brief. 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's Japan selling guide says you can keep using your US business entity and bank account. 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. Since April 1, 2026, most categories charge 5% at a total sales price of ¥750 or less and a rate 0.4 points higher than before above it, such as 15.4% in Home and Kitchen and 10.4% in Toys and Games, applied to the whole price. 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 and costs almost twice as much from October to December. Freight, IOR fees, duty and import tax come on top.
Which Amazon Japan fees changed in 2026?
Three changes took effect in April 2026. Referral fees rose 0.4 points on items priced above ¥750 in every category (from April 1); FBA fulfillment fees fell by ¥3 to ¥55 a unit in the Standard 2a to 3 tiers, with the small tier unchanged (April 1); and the aged inventory surcharge now has a ¥20 per-unit minimum for items aged 366 days or more (from April 15). Amazon's New Selection Program (2026) also cuts referral fees to 10% on the first 100 units and 5% on the next 100 of a new-to-FBA branded ASIN within 120 days of its first inbound.
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 December 25, 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.
