Japan: Anti-dumping Reform, Provisional Tariffs, and New 2026 Export Rules

Key Information

Japan adopted a major reform of its customs and tariff law on March 31, 2026. The trade community must take into account the implementation of new anti-circumvention and anti-dumping mechanisms, the removal of the de minimis import threshold, and the extension of provisional tariffs on 404 products. Primary source: Baker McKenzie Trade, April 23, 2026.

Key Points

• The new anti-circumvention system for anti-dumping duties has applied since April 1, 2026. It enables the imposition of an additional tax on goods that change their country of dispatch or Combined Nomenclature (CN) code to avoid such duties (Baker McKenzie Trade, 23/04/2026).
• The special calculation method (0.6 times retail price) for imports intended for personal use is abolished as of April 1, 2028. This affects customs value and import VAT (Baker McKenzie Trade, 23/04/2026).
• Provisional tariff rates for 404 tariff lines are extended until the end of fiscal year 2026. There is a three-year extension of duty exemptions for certain aeronautical parts and re-imported textile products (Baker McKenzie Trade, 23/04/2026).

Context and Issues

The reform addresses the increase in low-value shipments and the proliferation of anti-dumping duty circumvention strategies. The industry has seen intensified competition in sectors facing low-cost Asian imports. The new rules strengthen the capacity to classify and monitor flows in an international context marked by greater trade tensions and rapidly evolving industrial policies, notably the unprecedented liberalization of defense material exports decided in April 2026 (New York Times, 20/04/2026; NPR, 21/04/2026).

Impact on the Profession

Declarants and importers will need to revise their procedures for determining customs value for individual consignments as of April 1, 2028. Freight forwarders must anticipate stricter controls on movements within customs zones. Operators affected by anti-dumping measures must systematically monitor product origin and tariff classification, especially in the case of a change in country of dispatch or CN code. Defense sector exporters benefit from new opportunities: the transfer of lethal equipment will be permitted to 17 partner countries under specified government conditions (Reuters, 21/04/2026; HPPR, 20/04/2026).

Next Steps

• April 1, 2026: Entry into force of the new anti-circumvention system and extension/adjustments of tariffs.
• June 1, 2026: Expanded sanctioning powers for customs directors over bonded warehouse operators.
• October 1, 2027: Digitalization of customs investigations.
• April 1, 2028: Effective abolition of individual de minimis calculation for imports.

La réforme japonaise sur les droits antidumping et la valeur en douane s’applique dès le 1er avril 2026, avec des échéances majeures jusqu’en 2028.
(Translation: The Japanese reform on anti-dumping duties and customs value will apply from April 1, 2026, with major milestones through 2028.)

Source: Baker McKenzie Trade, 23/04/2026. Additional sources: New York Times, 20/04/2026; NPR, 21/04/2026; Reuters, 21/04/2026; HPPR, 20/04/2026.