# Do I pay duty on electronics and cosmetics bought in Japan? Duty-free allowances for the US, Canada, Australia, UK, Singapore, Taiwan and more

> As of October 2026, the personal allowances published by each customs authority are: US residents US$800 (after 48 hours abroad), Canadian residents C$800 (after 48 hours), Australia A$900 (18 and over), UK £390, New Zealand NZ$700, Singapore S$500 (after 48 hours), Taiwan NT$35,000, Korea US$800, and Malaysia RM1,000 when arriving by air. Hong Kong is a free port with no duty on general goods; only alcohol, tobacco and a few other items have limits. Electronics, cosmetics and souvenirs all count together. Above the allowance you must declare; some places tax only the excess, while the UK and Australia tax the full value of that category. Japan's consumption tax refund has nothing to do with your home country's customs.

- Page: https://bestjapanbuy.com/en/q/duty-free-allowance-by-country/
- Updated: 2026-10-24

## At a glance: allowances by destination

This table covers only the general-goods allowance stated on each official page (as of October 24, 2026). Alcohol and tobacco have separate limits and aren't listed.

| Destination | General goods allowance | Conditions | If you go over |
| --- | --- | --- | --- |
| United States (returning residents) | US$800 | 48 hours abroad, not used in the past 30 days; goods must accompany you | Declare; the excess is dutiable |
| Canada (returning residents) | C$800 | 48 hours abroad (after 7 days, goods other than alcohol and tobacco may follow later) | Declare; duty only on the excess |
| Australia | A$900 (A$450 under 18) | Excludes alcohol and tobacco; families on the same flight can pool | Duty on all general goods |
| United Kingdom (Great Britain) | £390 (£270 by private plane or boat) | For your own use or gifts | Tax on the full value |
| New Zealand | NZ$700 | Includes gifts; can't combine with companions | GST and duty apply |
| Singapore | S$500 (S$100 if away under 48 hours) | Excludes alcohol and tobacco; some pass holders not eligible | GST on the excess |
| Hong Kong | No duty on general goods | Only liquor, tobacco, hydrocarbon oil and methyl alcohol are dutiable | Declare excess alcohol and tobacco |
| Taiwan | NT$35,000 | Personal and household use; used single items up to NT$10,000 are separately exempt | Declare; the excess is taxed |
| South Korea | US$800 | Alcohol (2L, US$400) and perfume (100mL) are separate | Declare and pay |
| Malaysia (by air) | RM1,000 | Plus food up to RM150 and one unit each of personal-care appliances | Declare and pay |

Mainland China has different rules; see [China's CN¥5,000 duty-free allowance](/en/q/china-customs-5000/).

## Details by destination

### United States

- Federal regulation 19 CFR 148.33: returning residents may bring in articles for personal or household use acquired abroad up to US$800 in total **fair retail value in the country of acquisition**, if the articles accompany them; bona fide gifts are included.
- 148.36: the exemption isn't granted if you used it within the previous 30 days. CBP also requires at least 48 hours abroad.
- Nonresidents (visitors): under 148.44, a nonresident staying at least 72 hours may bring gifts up to US$100 duty free, once every six months.

### Canada

- CBSA: after 24 hours abroad, C$200 (go over and the whole amount is taxed; no alcohol or tobacco); after 48 hours, C$800 with duty only on the excess; after 7 days, C$800, and goods other than alcohol and tobacco may follow by mail or courier but must all be declared on arrival.
- Exemptions can't be combined with another person's, and you can't add the 48-hour and 7-day amounts together.

### Australia and New Zealand

- Australian Border Force: A$900 of general goods for travellers 18 and over, A$450 under 18. General goods include gifts, souvenirs, cameras, electronic equipment, leather goods, perfume, jewellery and watches. If you exceed the limit, duty and tax apply to **all** general goods, not just the amount over.
- New Zealand Customs: if goods bought overseas (including gifts) total more than NZ$700, GST and duty apply; travel companions can't combine concessions.

### United Kingdom

- GOV.UK: arriving in Great Britain from outside the EU, other goods up to £390 are free of tax and duty (£270 by private plane or boat). Go over and you pay on the **total value**, not just the amount above the allowance.

### Singapore, Hong Kong and Taiwan

- Singapore Customs: after 48 hours abroad, GST relief covers new goods, souvenirs, gifts and food up to S$500 (S$100 if under 48 hours); GST is charged on the value above that. Alcohol, tobacco and commercial goods aren't covered.
- Hong Kong Customs: Hong Kong is a free port with no customs tariff on general goods; excise applies only to liquor, tobacco, hydrocarbon oil and methyl alcohol, with duty-free quantities for alcohol and tobacco.
- Taiwan Customs: since June 26, 2024, personal and household items up to NT$35,000 in dutiable value are exempt (previously NT$20,000). Above that, use the red channel; the excess is taxed.

### South Korea and Malaysia

- Korea Customs Service: general goods up to US$800 are exempt; alcohol (2L and US$400 in total), 200 cigarettes and 100mL of perfume are counted separately.
- Royal Malaysian Customs: tourists and travellers arriving by air may bring other goods up to RM1,000 in total duty free, plus food up to RM150 and one unit each of new portable electric or battery-operated personal-care appliances. Conditions are set out in the exemption order.

## Example: what a rice cooker or hair dryer adds up to

Using our tax-included Japanese prices (lowest online price, 2026-10-23) and ECB reference rates (2026-10-23). Estimates only:

| Item | Price in Japan (tax incl.) | Converted | Against the allowance |
| --- | --- | --- | --- |
| [Zojirushi NP-BQH10 rice cooker (export model, 220–230V)](/en/p/zojirushi-np-bqh10/) | JP¥86,800 | ≈ £414 / A$788 / S$708 / NZ$973 / RM2,262 | Over the UK £390, Singapore S$500, New Zealand NZ$700 and Malaysia RM1,000 |
| [Dyson HD19 travel hair dryer (100–240V)](/en/p/dyson-hd19/) | JP¥35,980 | ≈ US$229 / C$321 / A$327 / £172 / NT$7,466 | Within every allowance on its own |

- Electronics, cosmetics and souvenirs from the same trip **add up**. Two bottles of [SK-II Facial Treatment Essence 230mL](/en/p/sk-ii-facial-treatment-essence-230ml/) (JP¥29,150 each, store price) plus the hair dryer above total JP¥94,280 ≈ £450, which is over the UK's £390.
- After Japan's tax refund the rice cooker costs about JP¥78,909 (≈ £376). Which price customs uses depends on local rules and your receipt.
- Whether it works is a separate question: 220–230V export rice cookers can't be plugged straight into US, Canadian or Taiwanese outlets (110–127V). See [Japanese appliances in 110V and 220V countries](/en/q/japan-appliance-voltage-110v-220v/), or browse models that work in the [US](/en/works-in/us/), [UK](/en/works-in/gb/) or [Australia](/en/works-in/au/).

## Tips

- **Keep your receipts**: Japanese receipts and refund records are the main evidence of value.
- **When in doubt, declare**: penalties for not declaring are heavier than the duty. Food and medicine have separate biosecurity and quantity rules; see [Bringing Japanese food souvenirs home](/en/q/japan-food-souvenirs-customs/) and [Bringing Japanese cold medicine home](/en/q/japanese-medicine-travel-rules/).
- **Japan's tax refund is separate**: from November 1, 2026 you pay the tax-included price in Japan and get the tax back after customs confirmation at departure; see [Japan's new tax-free rules](/en/q/tax-free-2026/), and estimate your refund with the [tax refund calculator](/en/tools/tax-refund/).

## Frequently asked questions

### Is the price after Japan's tax refund the value I declare at home?

Not necessarily. Japan refunds its own consumption tax; at your destination you declare under local rules. US regulations refer to the fair retail value in the country of acquisition, and elsewhere customs generally looks at what you paid and your receipt. How the value is assessed is up to local customs, so keep your Japanese receipts and refund records.

### Can my family combine allowances?

It depends. US households can combine on one declaration; Australian families on the same flight who clear customs together can pool (two adults and two children get A$2,700). Canada and New Zealand say allowances can't be combined with other people. Elsewhere, follow local customs guidance.

### If I'm only slightly over, do I pay on the excess only?

Canada (after 48 hours) and Singapore tax only the amount over the allowance, and so does Taiwan. The UK and Australia say that once you go over, the full value of that category is taxed. In the US the excess is dutiable at the applicable rates. If unsure, use the declaration channel.

### I'm just visiting the US or Canada. Do I get the US$800 / C$800?

No. Those figures are for residents returning home. US regulations give nonresidents staying at least 72 hours a US$100 gift exemption; for visitors to Canada, follow CBSA guidance.


## Sources

- [US federal regulations 19 CFR 148.33: Articles acquired abroad (US$800)](https://www.ecfr.gov/current/title-19/section-148.33)
- [US federal regulations 19 CFR 148.36: Frequency of the exemption (30 days)](https://www.ecfr.gov/current/title-19/section-148.36)
- [US federal regulations 19 CFR 148.44: Gifts for nonresidents (US$100)](https://www.ecfr.gov/current/title-19/section-148.44)
- [US CBP: Shopping Abroad: Duty Free, Gifts, Household Items](https://www.cbp.gov/travel/us-citizens/know-before-you-go/shopping-abroad-duty-free-gifts-household-items)
- [Canada Border Services Agency (CBSA): I Declare](https://www.cbsa-asfc.gc.ca/travel-voyage/declare-eng.html)
- [Australian Border Force: Duty free](https://www.abf.gov.au/entering-and-leaving-australia/duty-free)
- [GOV.UK: Bringing goods into the UK for personal use (Arriving in Great Britain)](https://www.gov.uk/bringing-goods-into-uk-personal-use/arriving-in-Great-Britain)
- [New Zealand Customs Service: Duty-free shopping](https://www.customs.govt.nz/travel-to-and-from-new-zealand/duty-free-shopping)
- [Singapore Customs: Duty-Free Concession and GST Import Relief](https://www.customs.gov.sg/at-customs/arriving-in-singapore/duty-free-concession-gst-relief/)
- [Hong Kong Customs and Excise Department: Duty-free Concessions](https://www.customs.gov.hk/en/service-enforcement-information/passenger-clearance/duty-free-concessions/index.html)
- [Taiwan Customs Administration, Taipei Customs: Duty-free and dutiable items (Chinese)](https://web.customs.gov.tw/taipei/singlehtml/3392?cntId=cus2_3392_3392_1343)
- [Taiwan Customs Administration: Higher duty-free allowance for inbound travellers (press release, Chinese)](https://web.customs.gov.tw/singlehtml/2222?cntId=a1ba90a5e6744b15909b0226ed55a35d)
- [Korea Customs Service: Customs clearance procedure for passenger belongings](https://www.customs.go.kr/english/cm/cntnts/cntntsView.do?mi=8069&cntntsId=2743)
- [Royal Malaysian Customs Department: Traveler's Guide](https://www.customs.gov.my/en/individu/pengembara/travelers-guide)

> Data from BestJapanBuy (bestjapanbuy.com). Please credit and link to the page when using it. Prices are for reference only; check in store.
> Translated with AI; the Chinese version is authoritative.