TL;DR
What changed in 2025–2026
- August 2025: the U.S. suspended the $800 de minimis exemption for all countries. Since then, every import — even a $20 card — can be assessed duty.
- February 2026:the Supreme Court struck down the IEEPA-based “reciprocal” tariffs (which had put Japanese goods at 15%). They stopped being collected on February 24, 2026.
- February 24, 2026: a replacement measure under Section 122 took effect — a flat 10% surcharge on imports from all countries, including Japan. It was a 150-day temporary authority, set to run out on July 24, 2026 unless extended or replaced.
- February 28, 2026: the old $80-per-parcel flat postal option ended. Postal imports are now assessed like everything else.
- July 24, 2026: the Section 122 surcharge hit its 150-day limit and expired. At 12:01 a.m. ET the same day, a Section 301 forced-labor action took its place, covering 60 economies at 10% or 12.5%. Japan is in the 12.5% band. Mechanically it is a floor: goods whose normal (MFN) rate is under 12.5% are assessed a combined 12.5%, while goods already at or above 12.5% pay their existing rate with nothing stacked on top.
The full import cost, line by line
| Charge | How much (2026) | Notes |
|---|---|---|
| Import duty | 12.5% of the item value | Section 301 rate for Japan, in force since July 24, 2026. Assessed on the card's transaction value only — international shipping and insurance are excluded from the duty base when declared separately. |
| Carrier clearance fee | ~$9–17 per parcel | Charged by the carrier for clearing customs, on top of the duty itself. See the carrier table below. |
| Base tariff (HTS) | 0% | Playing cards (HTS 9504.40) carry a Free MFN rate. Because that base is below 12.5%, cards land in the combined 12.5% bracket rather than keeping a 0% rate. |
| State sales tax | Usually not collected | Import duty is federal. Some states expect residents to self-report use tax; that depends on your state. |
Carrier clearance fees compared
| Channel | Clearance fee | Notes |
|---|---|---|
| Japan Post / EMS → USPS | ~$9.35 per parcel | Flat fee, only when the parcel is dutiable. Usually the cheapest clearance path for cards. |
| FedEx | $15 or 2% of duty+tax, whichever is higher | 2026 published terms. |
| UPS | from $14 or 3.5%, plus entry prep fees | |
| DHL | ~$17 or ~2% (verify current terms) | Published figures vary; check before shipping. |
These fees are billed by the carrier — typically at delivery or via a payment link — not by the Japanese seller or the proxy service, unless the proxy explicitly offers prepaid (DDP) shipping.
Worked example: a ¥10,000 card
- Card price: ¥10,000 (≈ $67 at ~¥150/USD)
- Import duty: 12.5% × $67 ≈ $8.38
- Clearance fee (Japan Post → USPS route): ~$9.35
- Total import charges: ≈ $18 — on top of the card, Japan-side fees and international shipping.
Two practical takeaways. First, the clearance fee is per parcel, so consolidating several cards into one shipmentspreads a fixed ~$9–17 across all of them. Second, because duty is a percentage of item value only, cheap shipping methods don't reduce your duty — consolidation does more for your total than carrier-shopping.
Quick answers
Is international shipping taxed too?
No. The U.S. assesses duty on the item's transaction value (FOB). International shipping and insurance are excluded from the duty base when declared separately.
What happened to the 10% Section 122 surcharge?
It expired on July 24, 2026 when its 150-day authority ran out, and was not extended. A Section 301 forced-labor action took effect the same morning and now sets the rate for Japan at 12.5%. Net effect for card buyers: the duty went up by 2.5 points, not away.
Do graded (PSA/BGS) cards pay a different rate?
No — the 12.5% rate applies regardless of grading. Classification of collectible single cards has some gray area, so high-value imports are worth a broker consultation.
Can the seller just mark it as a gift or lower the value?
No — under-declaring is illegal, and it caps any insurance claim at the declared amount. Reputable proxies declare honestly.
Honest disclaimer
This guide was last checked against CBP guidance on July 25, 2026 and is not legal or tax advice. Tariff policy has changed several times since 2025 — the 12.5% Section 301 rate took effect on July 24, 2026 and is itself subject to review, exclusions and litigation. The final amount is always what CBP and your carrier assess. For how we handle declarations, see our FAQ and fees page, or compare proxy services in our proxy comparison guide.