Cross-Border Trade Guide
HS 9401 · SEATS (EXCEPT BARBER, DENTAL, ETC), AND PARTSAnnual bilateral volume: $6.4B
Estimated Duties
0%
MFN 0% + 10% consumption tax
Transit Time
3-7 days
End to end
Compliance
JIS
Voluntary standards
Export Rebate
13%
China VAT export rebate
DUTY CALCULATION — JAPAN
Base Duty
0%
MFN (ITA): Free
Consumption Tax 10%
10%
on (CIF + duty)
Effective Total
~0%
duty only
| Product cost (FOB) | $100,000 |
| Ocean freight (est.) | $3,500 |
| Marine insurance (0.4%) | $400 |
| Consumption Tax 10% on $103,900 | $10,390 |
| Customs broker | ~$130 |
| China export tax rebate (13%) | -$13,000 |
| Estimated total landed cost | ~$101,420 |
* Estimates based on $100K FOB shipment of electronics (HS 85). Actual costs vary by exact HS code, weight/volume, and current rates.
Export-Side Restrictions
Recent Advisories
Related analysis
March 11 — USTR Greer named 16 economies and 21 sectors. Statutory window: 12 months. Greer's public target: July 24, 135 days. Compared with the 2017 China §301 investigation that ran 322 days from launch to first tariff, this calendar is 58% shorter. The investigation is still running; the destination has been marked.
2026-04-26 · Read →December 30 2024: 1,463 Chinese product categories hit with 5-50% duties. The narrative was industrial protection; the mechanics were pre-emptive USTR compliance with IMMEX carve-outs intact.
2026-04-20 · Read →