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Exporting alcoholic drinks from Japan

Liquor a brewery removes for export is exempt from liquor tax if it files on time and records the export from the export permit. Where a destination asks, the regional taxation bureau issues certificates: radioactivity-related ones for Korea, China and Russia, origin for Brazil and cask age for Australia. EU wine needs an NRIB or self-issued certificate.

Updated · Each section links to the official source it comes from

Liquor tax
Exempt on export, Liquor Tax Act Article 29
Who issues certificates
Regional taxation bureaus, liquor tax divisions
Certificates
Korea, China, Russia (radioactivity); Brazil (origin); Australia (maturation)
Fee
870 yen per application for Brazil and Australia certificates
Wine for the EU
Certificate above 100 litres per consignment
Application
MAFF's export certificate system, with a gBizID

Before the goods leave

The questions to answer, in the order they usually come up.

  1. 1Is the liquor leaving the brewery for export, with the records the tax exemption needs? Read more
  2. 2Does the destination ask for a certificate from the regional taxation bureau? Read more
  3. 3Is it wine going to the EU or Northern Ireland? Read more
  4. 4Does the destination need METI approval, as Russia does? Read more
  5. 5Who declares it to Customs, and with which documents? Read more

The rules, by area

What each area covers, the texts that set it, and what the official pages say.

Liquor tax exemption on export

Liquor tax normally arises when liquor leaves the brewery; removal for export is an exception.

  • Liquor tax is exempted when a liquor manufacturer removes liquor from its brewery for export to a foreign country (Liquor Tax Act, Article 29).
  • The manufacturer enters the tax-rate categories and quantities exported on its liquor tax return, filed by the due date.
  • It records, from the export permit or similar proof, the categories and quantities, the date and destination, the customs office of the port, and the exporter's name and address if someone else exported.
  • If the export permit shows these particulars and is kept, no separate book entry is needed; since 1 April 2020 no export statement is attached to the return.
  • Liquor may pass through a carrier's warehouse for packing after leaving the brewery and still qualify.
  • If the conditions are not met, liquor tax is due on the removal.

How we help: Compliant Always keeps each export permit with the return period and lot it covers, and shows which removals still lack proof of export. Ask about this

Export certificates for liquor

Certificates issued under the Export Facilitation Act by the regional taxation bureau for the brewery's location.

  • Radioactivity-related certificates (date of manufacture, place of manufacture or test results) are issued for liquor exported to Korea, China and Russia.
  • Brazil asks for a certificate of origin and an analysis certificate; the bureau issues the certificate of origin for drinks and grape-based liquor.
  • Australia requires whisky, brandy and rum to have matured at least 2 years in wooden casks; the bureau certifies this from the producer's records.
  • The Brazil and Australia certificates cost 870 yen per application; the radioactivity-related ones are free.
  • In principle a certificate is not issued twice for the same consignment; a reissue needs a stated reason.

How we help: Compliant Always keeps each certificate with the consignment it names, dated, and reads it against what the destination asks for. Ask about this

Wine for the EU and Northern Ireland

Bottled wine above 100 litres per consignment travels with a certificate made in the country of origin.

    • Wine for the EU or Northern Ireland above 100 litres per consignment needs a certificate made in the country of origin.
    • For Japan Wine, the National Research Institute of Brewing issues the certificate, or a self-certifying producer issues its own.
    • For other wine, including liqueur wine, only the Institute issues the certificate, on the VI1 document.

    How we help: Compliant Always keeps the analysis and VI1 or self-certificate with the consignment, and shows which shipments still need one. Ask about this

    Export controls on liquor

    Some destinations need METI approval under the Export Trade Control Order.

    • Exporting to Russia goods in Appended Table 2-3 that are specified by METI order needs METI approval; the list includes alcoholic beverages and ethyl alcohol (English translation as amended in 2023).
    • Customs does not permit the export until the approval is shown.

    How we help: Compliant Always keeps any approval with the shipment it covers, and answers importers' questions from that record. Ask about this

    Export declaration and customs clearance

    Goods leave Japan on an export declaration to Customs and an export permit, with the permits other laws require.

    • Exporters declare the goods to the Director-General of Customs and obtain an export permit, after any physical examination (Customs Act, Articles 67 and 70).
    • The declaration gives the goods' code, name, quantity and price, the destination, the consignor and the carrier, and is lodged with an invoice; a packing list and permits under other laws may be needed.
    • The exporter or a customs broker acting for it files the declaration; goods are usually permitted once in the hozei (bonded) area.
    • Where another law requires a permit, approval or inspection, Customs does not permit export until it is shown (Customs Act, Article 70).
    • Exporters keep books and documents, such as contracts, invoices and packing lists, for 5 years from the day after the export permit.

    How we help: Compliant Always keeps the invoice, packing list and export permit with the shipment and lot, dated, and shows what is missing before the goods are declared. Ask about this

    Who answers for what

    WhoWhat they answer forHow we help
    Brewery or distilleryThe liquor tax return, the export records behind the exemption, and certificate applications.Export permits and certificates kept with each removal and lot.
    ExporterThe export declaration and, where it is not the brewery, giving the brewery the export permit details.Permits and invoice numbers shared from one record.
    Customs broker or forwarderLodging the declaration and passing on the export permit.The shipment's documents in one place before the declaration.
    Certifying authorityThe regional taxation bureau, or the National Research Institute of Brewing for EU wine.Each certificate read against what the destination asks for.

    Where certificates are issued

    Most export certificates for food are applied for at MAFF's Regional Agricultural Administration Offices, the Hokkaido Regional Agricultural Administration Office or the Okinawa General Bureau; some are issued by prefectures or cities with public health centres, or by registered issuing bodies.

    Liquor certificates are issued by the regional taxation bureau for the brewery's location. Plant and animal export inspections are done by the Plant Protection Station and the Animal Quarantine Service at ports and airports.

    Where are the goods going?

    Most of what alcoholic drinks have to meet is set where they are sold. Each guide sets out the rules on arrival, with the official source for each.

    Questions businesses ask

    Is liquor tax charged on sake exported from Japan?
    No, if the brewery removes it for export and meets the conditions. Article 29 of the Liquor Tax Act exempts it; the brewery files its return on time and records the export from the export permit. Otherwise tax is due.
    What records does a brewery keep for the liquor tax export exemption?
    The tax categories and quantities, the export date and destination, the customs office of the port, and the exporter's name and address if another business exported. A kept export permit showing these is enough.
    Can sake be exported by a trading company and still be tax-exempt?
    Yes. The brewery removes it for export and records the exporter's name and address. It may also record the invoice number shown on the export permit with the particulars instead of preparing an attached schedule.
    Which certificates does Japan issue for sake exports?
    Where the destination asks: radioactivity-related certificates for Korea, China and Russia, and a certificate of origin for Brazil. The regional taxation bureau for the brewery's location issues them, applied for online.
    What does Australia require for Japanese whisky?
    Whisky, brandy and rum must have matured at least 2 years in wooden casks. The regional taxation bureau issues a maturation certificate from the producer's records, for 870 yen per application.
    What does Brazil require for sake and other liquor from Japan?
    A certificate of origin and an analysis certificate. The regional taxation bureau issues the certificate of origin for drinks and grape-based liquor, for 870 yen per application.
    Do I need a certificate to export Japanese wine to the EU?
    Yes, for bottled wine above 100 litres per consignment. For Japan Wine, the National Research Institute of Brewing or a self-certifying producer issues it; for other wine, only the Institute.
    Does exporting alcohol from Japan to Russia need a licence?
    It can. Under the Export Trade Control Order, exporting to Russia the goods METI has specified from Appended Table 2-3, which include alcoholic beverages, needs METI approval.
    How do I apply for a liquor export certificate in Japan?
    Through MAFF's export certificate issuing system, logging in with a gBizID. NACCS applications for liquor certificates ended in September 2025, and a new system, JEXS, is due in January 2027.
    How does Compliant Always help with exporting from Japan?
    Our team reads the rules for the routes you ship. Compliant Always shows which export documents apply to your product, keeps them with the shipment beside what the destination asks for, and watches the sources for changes. It shows what the requirements say and what your documents show; you decide.

    Sources

    Compliant Always is a product of Lettuce Labs LLC. It shows what requirements say and what your documents show. It is not legal advice, and you decide.

    Tell us what you make, and we will show you the rules for it.

    Name the product and the markets you sell in. We will come back to you with what applies in Japan and what your paperwork needs to show.

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