Exporting wine to Japan. The duty is zero, if the proof of origin is there.
In Japan European wine enters duty-free. But only if the proof of origin travels with the goods.
Under the EU-Japan agreement the duty on wine is zero. In the Japanese customs tariff as of 1 April 2026, at heading 2204.21 for wine in bottles up to 2 litres, the European Union column shows «Free». Without the proof of origin the WTO rate applies: 15% of the value or 125 yen per litre, whichever is lower, with a minimum of 67 yen per litre.
The Japanese liquor tax remains. Wine pays 100,000 yen per kilolitre, that is 100 yen per litre, even when the duty is zero.
The importer has three obligations before sale. The liquor sales licence, the import notification to the quarantine station, and the label with product type and alcohol content, with notification to customs of how it is displayed.
This page is part of exporting wine: the documents, who issues them and when they are needed, and covers the Japanese market. Who pays duty and liquor tax is decided by the Incoterm written in the offer, as explained in Incoterms: who pays what.
How to export wine to Japan: the steps
To export wine to Japan you need an importer with the liquor sales licence, the import notification to the quarantine station, the label with product type and alcohol content, and the EU-Japan agreement proof of origin to get zero duty. The Japanese liquor tax is paid in every case.
| Step | Who does it | Source |
|---|---|---|
| Liquor sales licence | The importer, at the tax office. | Japan Customs, FAQ 3105 |
| Food import notification | The importer, at the quarantine station of the port. | FAQ 3105 |
| Label and notification of the display method | The importer, to customs. | Art. 86-5; FAQ 3105 |
| Proof of origin | Agreed with the importer before shipment. | EU-Japan agreement |
The duty on wine in Japan: zero under the EU-Japan agreement
The Japanese duty on European wine in bottles up to 2 litres is zero with the EU-Japan agreement preference. The Japanese customs tariff in force from 1 April 2026, at heading 2204.21-020, shows «Free» in the European Union column. The general rate for the same heading is 21.3% or 156.80 yen per litre.
Without the preference the WTO rate applies: 15% of the value or 125 yen per litre, whichever is lower, with a minimum duty of 67 yen per litre. That is why the proof of origin is agreed with the importer before shipment: a shipment that leaves without it is a shipment that pays full duty. On olive oil, by contrast, the duty is zero for everyone, as explained in exporting olive oil to Japan.
| Rate | Heading 2204.21-020, wine up to 2 litres | When it applies |
|---|---|---|
| General | 21.3% or 156.80 yen/l, whichever is lower; minimum 93 yen/l. | Base rate. |
| WTO | 15% or 125 yen/l, whichever is lower; minimum 67 yen/l. | European wine without proof of origin. |
| EU (agreement) | Free, zero. | European wine with the agreement proof of origin. |
An example, built to explain the calculation and not taken from a real client: 1,200 bottles of 0.75 litres make 900 litres. With a value of 1,800,000 yen, 15% would be 270,000 yen and 125 yen per litre makes 112,500 yen: the WTO duty is the lower, 112,500 yen. With the proof of origin, zero.
The liquor tax on wine in Japan
Wine imported into Japan pays the Japanese liquor tax, which customs gives as 100,000 yen per kilolitre, that is 100 yen per litre. The liquor tax does not depend on the EU-Japan agreement and is paid even when the duty is zero: on the 900 litre shipment in the example it is 90,000 yen.
What the Japanese importer does: licence, notification, label
The Japanese importer selling the wine must hold the liquor sales licence provided for by the liquor tax law, applied for at the tax office. It must submit the food import notification to the quarantine station responsible for the port of arrival, as for any food.
The label follows Article 86-5 of the law on liquor business associations: product type, alcohol content and the other information, in a clearly visible place on the container. The importer notifies customs of the way the information is displayed, and the details are published by Japan's National Tax Agency.
The Japanese label is added to the European base: Article 119 of Regulation (EU) 1308/2013 also applies to wine intended for export, as explained on the page about wine documents and its label. The differences between markets are in the export label, market by market.
The template, to download
One file, two sheets. The first is the checklist, with the source next to each line and a drop-down status to fill in. The second takes the litres and the yen value of a shipment and works out the WTO duty the proof of origin removes, and the liquor tax that remains to be paid.
| File | What it contains | Link |
|---|---|---|
| Wine in JapanExcel, two sheets | Nine checklist lines with the source, and the calculation of WTO duty and liquor tax on a shipment. |
The files are free. There is no form in front of them, we don't ask for an address and we receive no notification when someone downloads them. The sheet only works out duty and liquor tax on still wine in bottles up to 2 litres.
Questions and answers
How much duty does Italian wine pay in Japan?
Zero, with the EU-Japan agreement preference: the Japanese customs tariff as of 1 April 2026, heading 2204.21-020, shows Free in the European Union column for wine in bottles up to 2 litres.
Without the proof of origin the WTO rate applies: 15% of the value or 125 yen per litre, whichever is lower, with a minimum of 67 yen per litre.
Does wine in Japan pay liquor tax even with zero duty?
Yes. Japan Customs gives a liquor tax on wine of 100,000 yen per kilolitre, that is 100 yen per litre, which does not depend on the EU-Japan agreement.
On a shipment of 900 litres, 1,200 bottles of 0.75, that is 90,000 yen.
What does the Japanese wine importer need?
The liquor sales licence provided for by the liquor tax law, applied for at the tax office. It must also submit the food import notification to the quarantine station and notify customs of the way the mandatory information is displayed on the label.
Japan Customs sums this up in its sheet 3105 on importing alcoholic beverages.
What must be on the wine label in Japan?
The product type, the alcohol content and the other information required by Article 86-5 of the law on liquor business associations, in a clearly visible place on the container.
The details are published by Japan's National Tax Agency, and the Japanese label is added to the European base of Article 119 of Regulation (EU) 1308/2013.
How do you get zero duty on wine in Japan?
With the proof of origin provided for by the Economic Partnership Agreement between the European Union and Japan. Which proof is needed and who prepares it is agreed with the importer before shipment.
Without the proof of origin the WTO rate applies, which on a 900 litre shipment can exceed 100,000 yen.
Notes on sources
- Japan Customs, tariff in force from 1 April 2026, chapter 22, heading 2204.21-020: general rate, WTO rate, European Union column. Read cell by cell.
- Japan Customs, sheet 3105, importing alcoholic beverages: the food notification, the sales licence, the label under Article 86-5 and the notification of the display method, the liquor tax on wine.
- The numerical example is built to explain the calculation and is not taken from a real client. The sources were read on 25 September 2026.
- The detailed rules on the EU-Japan agreement proof of origin are not given: they are agreed with the importer.
In Japan the first question is who prepares the proof of origin.
On a shipment it is worth more than the freight. It is decided with the importer before the goods leave. With Itria we start from the outside to build custom digital systems for exporters. For you that translates into more requests, fewer losses and less manual work. Write us a line about what weighs on you. We take the first step: what a buyer sees when they look you up, and what we found there. Even if we don't end up working together.