Tariffs and customs for imports from and exports to Japan

Jump to:

• Trade agreements with Japan
• Choosing which trade agreement to use
• Qualifying for preferential tariffs
• Getting your products through customs
• Advance rulings
• Department for Business and Trade support
• Useful resources

Trade agreements with Japan

The UK has 2 Free Trade Agreements (FTAs) with Japan:

• the UK-Japan Comprehensive Economic Partnership Agreement (CEPA) henceforth referred to as the UK-Japan FTA, which entered into force on 1 January 2021
• the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), a trade agreement including 12 countries (Australia, Brunei, Canada, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore, the UK and Vietnam) which entered into force between the UK and Japan on 15 December 2024

The following Parliamentary Report provides information about significant differences  between the UK-Japan FTA and the EU-Japan FTA.

The UK-Japan FTA will remain in force alongside CPTPP. At times, you will need to specify which agreement you choose to trade under (notably when applying rules of origin), but benefits from either agreement will mostly apply automatically.

CPTPP entry into force and ratification

As of 15 December 2024, CPTPP is in force between the UK and:

• Brunei
• Chile
• Japan
• Malaysia
• New Zealand
• Peru
• Singapore
• Vietnam

This means that the UK can access CPTPP provisions with said countries.

On 24 December 2024, CPTPP will enter into force between the UK and Australia; this means that the UK will be able to access CPTPP provisions with Australia from and including 24 December 2024.

The following countries have not yet ratified the terms of the UK’s accession:

Canada and Mexico.

This means that the UK cannot yet access CPTPP provisions with those countries.

This guidance will be updated following each of the remaining countries’ ratification of the terms of the UK’s accession to CPTPP and will include when CPTPP will enter in force between the UK and the relevant remaining country.

Removing or reducing tariffs makes it less expensive to trade physical products between countries. Lowering tariffs also increases choice for businesses seeking to source inputs from other countries, such as ingredients, parts and materials.

The UK and the other CPTPP countries have committed to ensuring that custom procedures are predictable, consistent, and transparent to facilitate trade and minimise financial and administrative burdens for businesses. Predictable customs procedures can reduce the time and costs involved for businesses exporting products, particularly for small to medium-sized enterprises (SMEs).

Choosing which trade agreement to use

Most Favoured Nation (MFN) tariffs are applied by a country to imports from other countries, unless a free trade agreement or other preferential regime applies. In free trade agreements, countries can agree to lower tariffs or fully eliminate them; these are called preferential tariffs.

Having 2 agreements means UK businesses can select the agreement that most benefits their products, for example the agreement with the lowest preferential tariff or the more suitable rules of origin.

The UK being part of the CPTPP does not replace the existing UK-Japan Comprehensive Economic Partnership Agreement (CEPA) which has applied since 2020.

Businesses should assess whether it is more advantageous to use the:

• CPTPP tariff rate
• UK-Japan FTA tariff rate
• current MFN applied tariff rate

If you are exporting goods to Japan, you can use the Check how to export goods tool on GOV.UK where you can find useful information such as the current list of goods, tariff rates, what type of label you might need for your products and existing tariff rate quotas. There is also a step by step guide on how to export on GOV.UK. You can use this to find information about any additional requirements or necessary documentation when exporting your products.

If you are importing goods from Japan, you can use the Trade Tariff Look up tool on GOV.UK to find the current list of goods and duty rates. There is also a step by step guide on how to import on GOV.UK. Preferential rates for imports into the UK for CPTPP and any other UK FTA can also be found in the relevant implementing legislation. There are reference documents for each FTA providing detail on preferential rates.

You can also find the full list of preferential tariff rates under the CPTPP agreement, specifically Annex 2-D Japan to be read alongside Japan’s commitments in Annex A to the Accession Protocol of the United Kingdom to CPTPP (please note that this link directs you to the New Zealand Foreign Affairs and Trade Ministry which is the Depository for the CPTPP agreement text) and Annex 2-D the UK, and for the UK-Japan FTA, specifically Annex 2-A (which can be found in UK-Japan: Agreement for a Comprehensive Economic Partnership – Volume 1 and Volume 2, part 1).

It is a commercial decision for you to decide which agreement you will use. Importers and exporters have the option of selecting which agreement is best suited to them. In doing so, you should consider the tariff reductions provided by each agreement, and the ease of qualifying for preferential tariffs. For most products, the preferential tariffs are zero in both agreements.

Qualifying for preferential tariffs

To qualify for preferential tariff rates under trade agreements, your product must meet the relevant rules of origin. Please be aware that rules of origin requirements vary between agreements.

For more information, see our dedicated rules of origin guidance.

Using commodities codes

The UK and all other CPTPP members use commodity codes of the Harmonized System to classify products. A product code describes a specific product when importing or exporting goods. You will use this code on declarations and you can find the relevant UK product codes in the Trade Tariff Tool. Product codes are internationally harmonized only for the first 6 digits. You will need to identify the code used by the importing country.

You can find full guidance on how to find your commodity code.

Specific product codes and/or their definition can be different when exporting to different countries and can also change over time.

Examples of tariff liberalisation

Exports from the UK

Examples of products that may be exported to Japan at a 0% tariff rate under the UK’s agreements with Japan include:

Imports into the UK

Examples of products that may be imported from Japan at a 0% tariff rate under the UK’s agreements with Japan include:

Staged tariff reductions

In CPTPP, tariffs on some products are reduced gradually (staged) over an agreed number of years. Details of this can be found in the relevant CPTPP annexes. For imports into the UK, details can also be found in the CPTPP reference document. The table shows 2 examples of tariff lines where this applies to imports into the UK under CPTPP.

Tariff-rate quotas (TRQs)

If there is a TRQ for your product, only a limited amount (quota volume) can be imported at a zero or reduced rate of customs duty. If this limit is exceeded, a higher tariff rate applies. TRQs do not set any limits on the amount of product that may be imported, only the amount that can imported at a preferential rate.

To benefit from TRQs, a business or someone acting on their behalf for customs purposes must make a claim on the import declaration covering the release of goods to free circulation. It will not be applied automatically. Requirements for using a TRQ may differ between TRQs and between different agreements. You can find all available TRQs for a country and relevant requirements on the Check How to Export Goods tool. For details on TRQs applied by the UK under CPTPP, please see the CPTPP reference document.

For example, under the UK-Japan FTA, you can have access to TRQs for some cheese products (under HS code 0406) and use the lower in-quota tariff of up to 27.5%, instead of the MFN tariff rate of 40%.

You can find more information on the different TRQs that are available under the UK-Japan FTA, including any actions needed for importers and exporters in our technical notice on GOV.UK.

As part of CPTPP, you have access to Japan’s CPTPP TRQs, giving you additional opportunities to sell dairy products such as butter and milk powder, and cereal products at lower tariff rates. You can find all Japan’s CPTPP TRQs in Annex 2-D: Japan Appendix A Tariff Rate Quotas (please note that this link directs you to the New Zealand Foreign Affairs and Trade Ministry which is the Depository for the CPTPP agreement text).

For more information on how Japan's CPTPP TRQs work, including the requirements for importers to obtain licenses, visit the Japanese government website (please note that this website is in Japanese).

Getting your products through customs

Clearing your products through customs

If you are exporting products from the UK into another CPTPP country, you can find more information on the step by step guide on how to export.

If you are importing any products into the UK from any other CPTPP country, you can check the step by step guide on how to import. For more information, including any required documentation.

Release of your products through customs

Under CPTPP, countries have agreed to offer simplified customs procedures that enable the efficient release of goods in a manner that aims to reduce costs for traders. These include:

• enabling traders to submit information electronically prior to the physical arrival of goods
• enabling goods to be released without temporary transfer to warehouses
• allowing the release of goods prior to the final determination of customs duties, taxes, fees, and charges

Provided the goods meet all the requirements, CPTPP countries aim to release your goods within 48 hours of arrival.

CPTPP countries also offer expedited customs procedures for express shipments, which means that such shipments will be released within 6 hours after arrival provided all customs documentation has been submitted.

Advance rulings

An advance ruling is a legally binding decision from a customs authority that a trader can request before importing or exporting their goods. Under CPTPP, countries have agreed to offer advance rulings on the tariff classification of the good, the origin of the good, and the value of the good. Countries have agreed to issue these rulings within 150 days and once issued, these rulings will be valid for a minimum of 3 years.

Advance rulings can save you money by giving you legal certainty over the tariff classification, origin, or value of your good before you move your good internationally as well as reducing the risk of your goods being denied preference.

You can view information on how to obtain an advance ruling in the UK.

Information on how to obtain an advance ruling in Japan is available on the Japan Customs website.

Customs authorities in the UK and the other CPTPP countries have created webpages to share information about import and export requirements digitally, providing you with relevant information instantly, that you can access on their websites.

For more information, you can view guidance on import and export requirements for the UK.

You can find more information on customs in Japan on their website, Japan Customs, which also provides links to the different regional offices across the country.

You can contact the Japanese government’s enquiry point for queries related to customs processes.

Department for Business and Trade support

The Department for Business and Trade (DBT) helps businesses export, drives inward and outward investment, negotiates market access and trade agreements, and champions free trade. Helpful links, tools and services available from DBT and wider government include:

Export Support Service (ESS) team

Get support on how to do business abroad. You may also be eligible for 1-2-1 support from a local International Trade Adviser. Businesses in Wales can also access support from Business Wales.

Export Support Service – International Markets (ESS-IM)

DBT's overseas in-market export support service for SMEs with high-export potential. Our International Market Advisers provide tailored support and market introduction information to new and current UK exporters looking to enter or expand into new markets. The service may be accessed globally with International Markets teams in South Asia, China, the Middle East, Africa, Eastern Europe, North America and Latin America.

UK Export Academy

Sign up to access free training on how to grow your international sales.

UK Export Finance

Information on finance and insurance for UK exports.

Trade and investment factsheets

The latest statistics on trade and investment between the UK and individual overseas partners.

Overseas business risk profiles

Information for UK businesses on political, economic and security risks when trading overseas.

Foreign travel advice

Advice and warnings about travel abroad, including entry requirements, safety and security, health risks and legal differences.

Check or report a trade barrier

If you encounter an issue when exporting to any country – report the issue and UK government officials will be able to assess the issue and consider the options we have open to addressing it as appropriate

Check how to export goods

Search for your specific product to find applicable tariffs for each market, explore rules of origin and step-by-step help on customs procedures

UK Integrated Online Tariff

Check import duties and allows you to check the status of available tariff rate quotas

Useful resources

You can find more information about export opportunities, business culture and any existing trade barriers on our Japan market guide.

Prior to export, you must be aware of local regulations and import conditions in Japan that apply to your goods or services. This can include tax considerations, labour laws, intellectual property rules, labelling and packaging regulations, among others.

To seek further information related to local regulations, business culture, or to find a local lawyer, translator, importer or distributor, you can use the following contacts:

• DBT’s Export Support Service International Markets team
• get in touch with DBT at the local British Embassy 
• get in touch with the British Chamber of Commerce in Japan

To see information on political, economic and security risks when trading with Japan, please see:

• UK government overseas business risk profiles for Japan
• UK government travel advice for Japan
• UK government guidance on living in Japan