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

Updated 2026-10-2414 sources

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.

Mainland China has different rules; see China's CN¥5,000 duty-free allowance.

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:

• Electronics, cosmetics and souvenirs from the same trip add up. Two bottles of 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, or browse models that work in the US, UK or Australia.

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 and Bringing Japanese cold medicine home.
• 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, and estimate your refund with the tax refund calculator.