Article 88-2Special Provisions on the Tobacco Tax Rate for Cigarettes Imported by Persons Entering Japan
第八十八条の二（入国者が輸入する紙巻たばこのたばこ税の税率の特例）
The rate of tobacco tax on cigarettes that, out of manufactured tobacco taken out of a bonded area by a person other than a specified seller prescribed in Article 11, paragraph (2) of the Tobacco Tax Act, a person entering Japan imports by March 31, 2027 by carrying them at the time of entry or by sending them separately pursuant to the provisions of Cabinet Order, is 14,500 yen per 1,000 cigarettes, notwithstanding the provisions of that paragraph.
たばこ税法第十一条第二項に規定する特定販売業者以外の者により保税地域から引き取られる製造たばこのうち、令和九年三月三十一日までに、本邦に入国する者がその入国の際に携帯して輸入し、又は政令で定めるところにより別送して輸入する紙巻たばこに係るたばこ税の税率は、同項の規定にかかわらず、千本につき一万四千五百円とする。
The provisions of the preceding paragraph do not apply to cigarettes in a quantity that reaches a commercial quantity.