Any person wishing to import goods must declare them to the Director-General of Customs and obtain an import permit after necessary examination of the goods concerned. The formalities start with the lodging of an import declaration and end with issuance of an import permit after the necessary examination and payment of Customs duty and excise tax. In this way, measures are taken to ensure the fulfillment of the requirements for the control of foreign exchange and other regulations concerning the importation of goods.
Japan prohibits import of narcotics and related utensils, firearms, firearm parts and ammunition, explosives and gunpowder, precursor materials for chemical weapons, counterfeit goods or imitation coins or currency, moreover, counterfeit, altered, or imitation coins, paper money, banks notes, obscene materials, or goods that violate intellectual property rights, child pornography and articles which infringe upon intellectual property rights. Restricted items include but are not limited to certain agricultural and meat products, endangered species and products such as ivory, animal parts and fur whose international trade is banned by international treaty.
An importer must present following documentation to the Japan Customs Authority: Air Waybill or Bill of Lading, Commercial Invoice, Certificate of Origin, Carnet, Declaration of Antiquity, Health Certificate, Quarantine Forms, and Customs Valuation.
The import tariff rate in Japan is one of the lowest in the world. Import duties on many agricultural items continue to lessen, and tariffs in many major sectors, such as autos and auto parts, software, computers, and industrial machinery are zero. But, such products as leather goods, some manufactured goods and certain processed foods have relatively high tariff rates. While Japan's import tariffs are generally low overall, the nation’s average agricultural import tariff is among the world's highest for industrialized countries.
Correct marking and labeling are critical to smooth customs clearance in Japan. The Japanese Law demands that all imported products and shipping documents include metric weights and measures. For most goods there is no requirement for country of origin labeling, though some categories such as beverages and foods do require such labeling. Japanese law demands labels for products in four categories: plastic products and miscellaneous household and consumer goods, textiles, electrical appliances and apparatus. Generally, most labeling laws are not required at the customs clearance stage, but at the point of sale. | 
