Scotch Whisky Samples Cannot Be Brought Into Japan As-Is

What happens

Bringing Scotch whisky into Japan as a sample for meetings or tastings can be stopped at customs.

Treated like any other commercial sample, it arrives without the documents it needs and the shipment is held.

Why this happens

An ATA carnet covers temporary admission on the understanding that the goods will be re-exported.

A sample that will be consumed at a tasting is not going home, so the carnet does not fit.

Bringing whisky in for meetings or business purposes requires an import notification under the Food Sanitation Act.

Liquor tax also applies under the Liquor Tax Act. Being a sample does not, as a rule, exempt it.

Check the official sources

• Importing alcoholic beverages (Japan Customs, Answer 3105)

Sets out the procedures by purpose of import.

• ATA carnet for the temporary admission of goods (Japan Customs)

An outline of the ATA carnet system. For issuance and the detailed treatment of eligible goods, check with the Japan Commercial Arbitration Association.

• Tax refund where goods are re-exported in the same condition (Japan Customs, Answer 1606)

The conditions for reclaiming tax already paid when the goods are re-exported.

• Food Sanitation Act, Article 27 (e-Gov law search)

The article requiring notification to the Minister of Health, Labour and Welfare for food imported for sale or business use.

• Import procedures for alcoholic beverages (JETRO)

Brings together the Food Sanitation Act and Liquor Tax Act procedures for importing liquor for sale or business use.

• About the ATA carnet (Japan Commercial Arbitration Association)

Lists what a carnet covers, and the goods it cannot be used for — consumables and food among them.

Bringing it into Japan

For meetings or business use, you file an import notification under the Food Sanitation Act, and declare and pay liquor tax.

For personal use up to 10 kg in total, the food notification is not required, but liquor tax still applies as a rule.

An ATA carnet cannot be used.

Taking it back out of Japan

Samples consumed in meetings or tastings do not go home.

If you take unopened bottles back, re-exporting them within one year of the import permit date lets you reclaim the customs duty and tax you paid.

Bottles that have been opened, or whose contents have been consumed, do not qualify for the refund.

How KUROZAKI helps

Before you ship, we check which notifications and taxes apply to your items and volumes.

We prepare the Food Sanitation Act notification and support the declaration at customs.

If you are not sure

If you want to bring whisky or wine samples to Japan for meetings, talk to us before you travel.