About tariffs on leather shoes
Updated: Jun 10, 2021
Some customers are surprised that high tariffs are levied when they purchase leather shoes and receive them in Japan.
Leather and leather shoes are subject to a tariff allocation system to harmonize low-priced consumers with domestic producers. This seems to be a policy to protect the domestic industry, as foreign-made leather products, especially leather shoes, are overwhelmingly cheap.
Tariff rate on leather shoes when importing as personal import
Currently, when importing leather shoes, a tariff of 32% or 4300 yen, whichever is higher, is levied on each pair.
Tariff rate on leather shoes = Leather shoes price × 60％ × 32％ or 4300 yen
leather shoes price 9800yen
9800 × 60％ × 30％＝1764yen<4300yen, so Tariff is 4300yen
leather shoes price 100,000yen
100,000 × 60％ × 30％＝18,000yen >4300yen, so tariff is 18,000yen.
Please refer About tariffs on personal imports about 60%
Exemption rules of 10,000 yen or less do not apply to leather shoes
Leather shoes and footwear with leather outsoles are included in the items specified as "articles that are not exempt from tariffs". Even if the taxable price is 10,000 yen or less, customs duties are not exempted and the general tax rate is applied.