Determining the classification (HS) for goods is a very important step in determining the applicable tariffs on those goods. According to the World Customs Organization (WCO), member countries will use a unified HS code up to the first 6 digits, while the following digits in the HS code series are under the sole discretion of each country, so these numbers may differ between countries.

Vietnam is currently applying an 8-digit HS system according to the ASEAN Harmonized Tariff Nomenclature (AHTN), while Japan is currently applying a detailed HS System up to 9 digits. Therefore, to export goods to Japan, businesses should pay attention to determining the HS code according to the Japanese HS system (not according to the Vietnamese HS system).

Businesses can look up the HS code of goods in the latest Japanese Tariff Schedule (updated April 1, 2024) at the following link: https://www.customs.go.jp/english/tariff/2024_04_01/index.htm

In case of uncertainty about the classification of their goods, businesses can contact Japan Customs for assistance in determining the HS code of the goods in advance, avoiding possible disputes between businesses and Japanese management agencies when declaring imports.

Source: Center for WTO and International Trade

• Overview of Procedures for importing goods into Japan
• Determining the import category/import conditions of goods into Japan
• Determining tariffs, duties and fees of imported goods into Japan
• Import declaration, payment of tariffs, taxes and customs clearance