Exporting wine to Japan. The duty is zero, if the proof of origin is there.
European wine enters Japan 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 proof of origin you pay the WTO rate: 15% of the value or 125 yen per litre, whichever is lower, with a minimum of 67 yen per litre.
Japanese excise tax still applies. Wine pays 100,000 yen per kilolitre, or 100 yen per litre, even when the duty is zero.
The importer has three obligations before selling. The liquor sales licence, the import notification to the quarantine station, and the label showing the type of product and alcohol content, with customs notified of how it's displayed.
This page is part of exporting wine: the documents, who issues them and when you need them, and covers the Japanese market. Who pays duty and excise tax depends on the term written in the offer, as explained in Incoterms: who pays for what.
How to export wine to Japan: the steps
Exporting wine to Japan takes an importer with a liquor sales licence, the import notification to the quarantine station, a label showing the type of product and alcohol content, and the EU-Japan agreement proof of origin to get zero duty. Japanese excise tax is paid in any case.
| Step | Who does it | Source |
|---|---|---|
| Liquor sales licence | The importer, at the tax office. | Japanese customs, FAQ 3105 |
| Food import notification | The importer, at the quarantine station for the port. | FAQ 3105 |
| Label and notification of how it's displayed | The importer, to customs. | Art. 86-5; FAQ 3105 |
| Proof of origin | Agreed with the importer before shipping. | EU-Japan agreement |
Duty on wine in Japan: zero under the EU-Japan agreement
Japan's 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's why proof of origin is agreed with the importer before shipping: a shipment that leaves without it pays full duty. Olive oil, on the other hand, is duty-free 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's proof of origin. |
An example, made up to explain the calculation and not taken from a real client: 1,200 bottles of 0.75 litres make 900 litres. At a value of 1,800,000 yen, 15% would be 270,000 yen, and 125 yen per litre comes to 112,500 yen: the WTO duty is the lower figure, 112,500 yen. With proof of origin, zero.
Excise tax on wine in Japan
Wine imported into Japan pays Japanese excise tax, which customs gives as 100,000 yen per kilolitre, or 100 yen per litre. Excise tax doesn't depend on the EU-Japan agreement and is paid even when the duty is zero: on the 900-litre shipment in the example, that's 90,000 yen.
What the Japanese importer does: licence, notification, label
A Japanese importer selling wine must hold the liquor sales licence required by the liquor tax law, applied for at the tax office. They must file the food import notification with the quarantine station for the port of arrival, as for any food.
The label follows Article 86-5 of the law on liquor business associations: type of product, alcohol content and the other information, somewhere clearly visible on the container. The importer notifies customs of how the information is displayed, and Japan's National Tax Agency publishes the details.
The Japanese label comes on top of the European base: Article 119 of Regulation (EU) 1308/2013 also applies to wine destined for export, as explained on the page about the documents for wine and its label. The differences between markets are in export labelling, 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 yen value of a shipment and works out the WTO duty that proof of origin removes, and the excise tax still to pay.
| File | Contents | Link |
|---|---|---|
| Wine to JapanExcel, two sheets | Nine checklist lines with their sources, and the WTO duty and excise tax on a shipment. |
The files are free. There's no form in the way, we don't ask for an email address, and we don't get notified when anyone downloads them. The sheet only calculates duty and excise tax on still wine in bottles up to 2 litres.
Questions and answers
How much duty does Italian wine pay in Japan?
None, 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 proof of origin you pay the WTO rate: 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 excise tax even when the duty is zero?
Yes. Japanese customs gives an excise tax on wine of 100,000 yen per kilolitre, or 100 yen per litre, which doesn't depend on the EU-Japan agreement.
On a 900-litre shipment, 1,200 bottles of 0.75 litres, that's 90,000 yen.
What does a Japanese wine importer need?
The liquor sales licence required by the liquor tax law, applied for at the tax office. They also have to file the food import notification with the quarantine station and notify customs of how the mandatory information is shown on the label.
Japanese customs sums this up in its information sheet 3105 on importing alcoholic beverages.
What has to be on a wine label in Japan?
The type of product, the alcohol content and the other information required by Article 86-5 of the law on liquor business associations, somewhere clearly visible on the container.
Japan's National Tax Agency publishes the details, and the Japanese label comes on top of the European base in Article 119 of Regulation (EU) 1308/2013.
How do you get zero duty on wine in Japan?
With the proof of origin provided for in the Economic Partnership Agreement between the European Union and Japan. Which proof you need and who prepares it is agreed with the importer before shipping.
Without 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, information sheet 3105, importing alcoholic beverages: the food notification, the sales licence, the label under Article 86-5 and the notification of how it's displayed, the excise tax on wine.
- The numerical example is made up to explain the calculation and isn't taken from a real client. The sources were read on 25 September 2026.
- The detailed rules on proof of origin under the EU-Japan agreement aren't covered here: agree them with the importer.
In Japan, the first question is who prepares the proof of origin.
On a single shipment it's worth more than the freight. Settle it with the importer before the goods leave. At Itria we start from the outside and build tailored digital systems for exporters. For you, that means more enquiries, fewer losses and less manual work. Drop us a line about what's slowing you down. We'll make the first move: we'll look at what a buyer sees when they search for you, and tell you what we found. Even if we never end up working together.