Importing from Japan: Customs Fees, Duty Rates, and What U.S. Importers Actually Pay

What Tariffs Do U.S. Importers Pay on Goods from Japan?

U.S. importers of Japanese goods pay MFN base duty rates, a 10% Section 122 temporary surcharge (through July 24, 2026), and, for specific products, Section 232 tariffs: 50% on steel, aluminum, and copper, and a 15% combined rate on automobiles and auto parts under the U.S.-Japan Framework Agreement. Japan is not subject to Section 301 tariffs, which apply exclusively to China.

Is Japan a Cheaper Sourcing Alternative to China?

For most non-metal, non-automotive products, yes. Japan faces no Section 301 tariffs, which means importers avoid the 7.5% to 100% China-specific surcharges. A product on China's Section 301 List 3 faces 25% + 10% Section 122 = 35%+ total duty, while the same product from Japan faces only MFN + 10% Section 122. The savings can be 25 percentage points or more, depending on the product.

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Japan is the sixth-largest U.S. trading partner. U.S. goods imports from Japan totaled $146.0 billion in 2025, concentrated in automobiles, auto parts, machinery, semiconductor equipment, and electronics. The tariff landscape for Japanese imports is simpler than China's (no Section 301), but the U.S.-Japan Framework Agreement introduced a unique tariff structure for autos, and the post-IEEPA transition has created new complexity.

This guide covers every tariff layer that applies to Japanese imports, with current rates, the impact of the Supreme Court ruling, and worked examples.

Last updated: March 2026

The U.S.-Japan Framework Agreement: What Changed

In July 2025, the United States and Japan announced a bilateral framework agreement. Implemented through Executive Order 14345 in September 2025, the agreement established a baseline 15% reciprocal tariff on most Japanese imports under IEEPA authority.

Then, on February 20, 2026, the Supreme Court struck down all IEEPA tariffs as unlawful. The 15% IEEPA reciprocal rate on Japan was voided. It was replaced by the flat 10% Section 122 global surcharge that applies to all countries.

What survived the Supreme Court ruling:

• Section 232 tariffs on steel, aluminum, copper, and autos from Japan (these are under separate legal authority and remain fully in effect)
• Japan's investment commitments ($550 billion in strategic U.S. sectors, $8 billion in annual U.S. agricultural purchases, $7 billion in annual U.S. energy purchases)
• Aerospace exemptions (civil aircraft and parts covered by the WTO Agreement on Trade in Civil Aircraft remain duty-free)

What did not survive:

• The 15% IEEPA reciprocal tariff rate (replaced by 10% Section 122)
• Country-specific floor mechanisms and product exemptions negotiated under the framework agreement that were implemented through IEEPA HTSUS headings

As ING analysts noted, Japan sees limited upside from the tariff reset because its IEEPA rate was already moderate. The shift from 15% to 10% on general goods is a modest improvement, while Section 232 tariffs on Japan's largest export category (autos) remain unchanged.

How Tariffs Stack on Japanese Imports (Current Rates)

Here is the current tariff structure for Japanese goods as of March 2026:

Product Category	MFN Base Rate	Section 232	Section 122	Section 301	Total Duty
Passenger vehicles	2.5%	12.5% (total = 15%)	Exempt	None	15%
Auto parts (most)	0-4%	Adjusted to 15% total	Exempt	None	15%
Steel articles	Varies	50%	Exempt	None	MFN + 50%
Aluminum articles	Varies	50%	Exempt	None	MFN + 50%
Copper products	Varies	50%	Exempt	None	MFN + 50%
Machinery (Ch. 84)	0-6%	None	10%	None	MFN + 10%
Electronics (Ch. 85)	0-8%	None	10%	None	MFN + 10%
Semiconductor equipment	0-3%	None	10%	None	MFN + 10%
Civil aircraft and parts	0%	Exempt	Exempt	None	0%
Pharmaceuticals (generic)	Varies	None	May be exempt	None	Varies

Key points:

• No Section 301 tariffs. This is the single biggest difference between Japan and China. Section 301 tariffs (7.5% to 100%) apply only to Chinese goods. Japanese goods face zero Section 301 exposure.
• Section 232 products are exempt from Section 122. Steel, aluminum, copper, and autos from Japan pay Section 232 rates but not the additional 10% Section 122 surcharge.
• The auto tariff is capped at 15%. Under the framework agreement (which survived on its Section 232 legal basis), Japanese passenger vehicles and auto parts face a combined MFN + Section 232 rate of 15%. If the MFN rate is already 15% or higher, no additional Section 232 duty applies.

What Are the MFN Rates for Top Japanese Imports?

Japan's top export categories to the U.S. carry mostly moderate MFN rates:

Product	HTS Chapter	Typical MFN Rate	Additional Tariffs	Notes
Passenger vehicles	87	2.5%	Section 232 to 15% total	Framework agreement rate
Auto parts	87	0-4%	Section 232 to 15% total	Framework agreement rate
Construction equipment	84	0-2.5%	Section 122: 10%	Excavators, bulldozers
Semiconductor manufacturing equipment	84	0-2.4%	Section 122: 10%	Major Japan export
Electronic components	85	0-3.9%	Section 122: 10%	Capacitors, connectors
Optical instruments	90	0-6.6%	Section 122: 10%	Lenses, cameras
Rubber tires	40	0-4%	Section 122: 10%	Bridgestone, etc.
Medicaments	30	0%	Section 122: 10% (or exempt)	Generic pharma may be exempt
Steel products	72-73	0-5%	Section 232: 50%	Exempt from Sec 122

For non-auto, non-metal products, the total duty on Japanese goods is typically MFN (0-6%) + Section 122 (10%) = 10-16% total. This is significantly lower than the equivalent from China (MFN + 25% Section 301 + 10% Section 122 = 35-45%).

Worked Example: Japanese Electronics vs. Chinese Electronics

Let's compare importing the same product from Japan vs. China. Product: industrial servo motors (HTS 8501.52), customs value $100,000, ocean shipment.

From Japan:

Tariff Layer	Rate	Amount
MFN base duty	3.3%	$3,300
Section 301	0% (not applicable)	$0
Section 122	10%	$10,000
MPF	0.3464%	$346.40
HMF	0.125%	$125.00
Total		$13,771.40

Effective rate: 13.77%

From China:

Tariff Layer	Rate	Amount
MFN base duty	3.3%	$3,300
Section 301 (List 1)	25%	$25,000
Section 122	10%	$10,000
MPF	0.3464%	$346.40
HMF	0.125%	$125.00
Total		$38,771.40

Effective rate: 38.77%

The Japan sourcing saves $25,000 on a single $100,000 shipment. That is entirely the Section 301 difference. For products on China's List 1 or List 3 (25% Section 301 rate), switching to Japan eliminates that entire layer.

GingerControl's Tariff Calculator lets you run this kind of side-by-side comparison across 200+ countries instantly. Enter your HTS code and see the full tariff stack for Japan, China, Vietnam, Mexico, or any other origin in a single view.

Does Section 232 Apply to All Japanese Steel and Aluminum?

Yes. Section 232 tariffs on steel and aluminum from Japan remain at 50%, the same rate applied to most countries. The U.S.-Japan Framework Agreement did not provide Japan with a steel/aluminum exemption or tariff-rate quota (unlike the arrangements with the UK and EU). The framework agreement's executive order explicitly states that Section 232 tariffs on steel, aluminum, and copper products from Japan continue at their existing rates.

This means Japanese steel faces MFN + 50% Section 232, but is exempt from the 10% Section 122 surcharge (Section 232 products are carved out of Section 122).

For importers sourcing steel or aluminum products, the country of origin matters less than it used to: most countries face the same 50% rate. The exception is the UK, which negotiated a 25% rate under its bilateral deal.

What About Japanese Automobiles?

Japanese automobiles receive special treatment under the framework agreement. Per the executive order:

• If a Japanese vehicle's MFN duty rate is 15% or higher, no additional Section 232 tariff applies (the MFN rate alone satisfies the 15% threshold)
• If the MFN rate is below 15% (most passenger cars have a 2.5% MFN rate), a Section 232 supplement brings the total to exactly 15%

This means Japanese passenger cars (2.5% MFN) pay an additional 12.5% Section 232 tariff for a total of 15%. Light trucks (25% MFN, the "chicken tax") pay their existing 25% MFN rate with no additional Section 232 tariff.

Before the framework agreement, Japanese autos faced a 25% Section 232 tariff on top of MFN. The agreement reduced the effective auto tariff and provided more predictable treatment.

Automobiles and auto parts subject to Section 232 are exempt from the Section 122 surcharge, so the 15% rate is the total duty for most Japanese vehicles.

GingerControl's Tariff Calculator covers the full U.S. tariff stack: base duty, Section 232, Section 301, Chapter 99, and Section 122 surcharges across 200+ countries. You can compare Japan against any alternative source country with date-sensitive rates that adjust for each tariff layer.

What Happens When Section 122 Expires on July 24, 2026?

For Japanese imports, the Section 122 expiration would remove the 10% surcharge on non-Section 232 products. That would bring general Japanese goods back to MFN-only rates (typically 0-6%), the lowest tariff burden in years. However:

• Section 232 tariffs on steel, aluminum, copper, and autos remain regardless of Section 122
• New Section 301 investigations launched in March 2026 could produce new tariffs covering Japan (USTR initiated investigations into 16+ economies including Japan)
• The administration could seek congressional extension of Section 122

Importers should model at least two scenarios and build cost projections for each.

FAQ

Does Japan have a free trade agreement with the United States?

No. There is no comprehensive FTA between the U.S. and Japan. The 2019 U.S.-Japan Trade Agreement (USJTA) covers limited agricultural and digital trade provisions. The 2025 Framework Agreement established tariff rates but is not an FTA. Japan is a member of the CPTPP, which the U.S. has not joined. Without an FTA, Japanese goods do not qualify for preferential duty rates or MPF exemptions.

Are Section 301 tariffs applied to Japanese imports?

No. Section 301 tariffs currently apply only to goods originating in China. Japan has no Section 301 tariff exposure. This is the primary reason Japan's total duty burden is significantly lower than China's for most product categories.

What is the current tariff on Japanese cars imported to the U.S.?

Japanese passenger vehicles face a 15% total tariff (2.5% MFN + 12.5% Section 232 supplement) under the U.S.-Japan Framework Agreement. Light trucks face their existing 25% MFN rate ("chicken tax") with no additional Section 232 tariff. These rates are not affected by the Section 122 surcharge because Section 232 products are exempt.

How does importing from Japan compare to importing from South Korea?

Both countries face similar tariff treatment: no Section 301, Section 122 at 10%, and Section 232 on metals and autos. However, South Korea has its own trade framework agreement with the U.S. (KORUS FTA), which provides preferential rates and MPF exemptions on qualifying goods. Japan does not have equivalent FTA benefits. For products that qualify under KORUS, Korea may offer lower total landed costs than Japan.

Can I get a refund on IEEPA tariffs paid on Japanese imports in 2025?

Potentially yes. The Supreme Court's ruling invalidated IEEPA tariffs retroactively. Importers who paid IEEPA-based duties on Japanese goods between August 7, 2025 and February 24, 2026 may be eligible for refunds. The CIT has ordered CBP to develop a refund process, but the procedures are still evolving. Consult with your customs broker or trade counsel about filing refund claims.

How does GingerControl help with Japan import cost calculations?

GingerControl's Tariff Calculator calculates the full tariff stack for any HTS code from Japan: MFN base rate, Section 232 (including the 15% auto framework rate), Section 122, and processing fees. The side-by-side country comparison lets you see Japan vs. China, Vietnam, Korea, or any other origin instantly with date-sensitive rates.

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Japan offers a meaningfully lower tariff burden than China for most product categories, thanks to zero Section 301 exposure. The trade-off: Japan's production costs are higher, and there is no FTA to eliminate base duty rates. For importers evaluating sourcing alternatives, the math depends on the specific HTS code, the Section 301 rate on the Chinese equivalent, and the price differential between suppliers.

GingerControl's Tariff Calculator gives you the numbers for that comparison: full tariff stack, 200+ countries, date-sensitive rates. Try it free →

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References

[REF 1] USTR -- Japan Country Page Data cited: 2025 U.S. goods imports from Japan ($146.0B), trade deficit ($63.9B) Source: Japan

[REF 2] Federal Register -- Implementing the United States-Japan Agreement (EO 14345) Data cited: 15% baseline tariff, Section 232 auto rate structure, aerospace exemptions, retroactive effective date August 7, 2025 Source: EO 14345 Published: September 9, 2025

[REF 3] Congressional Research Service -- U.S. Tariffs and the 2025 U.S.-Japan Framework Agreement Data cited: 15% auto rate, 50% steel/aluminum/copper, civil aircraft exemptions, Japan investment commitments ($550B) Source: IN12608

[REF 4] Covington & Burling -- IEEPA Tariffs Terminated, Section 122 Tariffs Take Effect Data cited: Supreme Court ruling, Section 122 10% rate, February 24 effective date, 150-day expiration Source: IEEPA Terminated Published: February 2026

[REF 5] ING THINK -- From IEEPA to Section 122: Implications for Asia Data cited: Japan sees limited upside from tariff reset, Section 232 relief unaffected by ruling Source: Tariff Reset for Asia Published: February 23, 2026

[REF 6] C.H. Robinson -- US-Japan Agreement Implementation Data cited: CBP CSMS guidance, HTSUS reporting codes for autos (9903.94.40-43), civil aircraft exemption codes, retroactive corrections Source: Japan Agreement Implementation Published: September 17, 2025

[REF 7] ArentFox Schiff -- Update on US-Japan MOU Data cited: Auto Section 232 rate structure, civil aircraft exemptions, natural resource exemptions, refund procedures Source: US-Japan MOU Update Published: September 24, 2025

[REF 8] Congressional Research Service -- Expanded Section 232 Tariffs on Steel and Aluminum Data cited: June 2025 rate increase to 50%, Japan has no steel/aluminum exemption or TRQ Source: IN12519

[REF 9] Global Trade Alert -- From IEEPA to Section 122: What Changed Data cited: Section 122 replaces country-specific IEEPA rates with flat 10%, bilateral deal IEEPA elements voided Source: IEEPA to Section 122 Published: February 2026