Importing safety gear & protective equipment from Japan — 2026 rules
When you import safety gear & protective equipment (HS heading 3926.90) — for example safety goggles, helmets and protective gloves — from Japan to Iceland, you owe 0% general duty and 24% VAT on the full customs value (CIF price).
Safety gear is generally duty-free, but the full 24% VAT is always charged on the customs value.
Japan is not covered by the EEA/EFTA agreements, so full duty and VAT are always assessed on the customs value.
Worked examples
Here's how the total cost builds up for three sample item prices from Japan, using an exchange rate of 139.8 ISK per USD.
| Item price | Customs value (CIF) | Duty | VAT | Total landed cost |
|---|---|---|---|---|
| 10,000 USD | 1,402,500 ISK | 0 ISK | 336,600 ISK | 1,741,050 ISK |
| 35,000 USD | 4,897,500 ISK | 0 ISK | 1,175,400 ISK | 6,074,850 ISK |
| 100,000 USD | 13,984,500 ISK | 0 ISK | 3,356,280 ISK | 17,342,730 ISK |
Step by step: customs clearance
- 1.The seller in Japan attaches shipping documents (invoice, customs value and HS heading 3926.90) to the carrier's booking.
- 2.The carrier (post, FedEx, UPS or DHL) files an electronic customs declaration with Icelandic customs before the shipment arrives.
- 3.Duty and VAT are calculated on the customs value (CIF), and you receive a payment request, often before the item is released.
- 4.Once fees are paid, the shipment is released — for home delivery or pickup at the carrier's depot.
Frequently asked questions
Is there duty on safety gear & protective equipment from Japan?+
No — safety gear & protective equipment carries no general duty under HS heading 3926.90, but 24% VAT is charged on the customs value regardless of the country of origin.
What is the customs value and how is it calculated?+
The customs value (CIF price) is the item price in Icelandic krónur plus freight and insurance to the Icelandic border. Both duty and VAT are calculated on this combined figure, not just the item's price.
Is there any duty relief from Japan?+
Japan has no free-trade agreement with Iceland, so the full general tariff rate applies without exception for this category.
Do I have to pay VAT on small shipments?+
Yes. Unlike many other countries, Iceland has no de-minimis threshold exempting low-value parcels — 24% VAT is charged on almost all incoming shipments, regardless of how small the declared value is.
How long does customs clearance from Japan take?+
Japan is not covered by the EEA/EFTA agreements, so full duty and VAT are always assessed on the customs value.
Other categories from Japan
| Category | Duty | VAT | |
|---|---|---|---|
| Consumer Electronics | 0% | 24% | View → |
| Smartphones & Mobile Devices | 0% | 24% | View → |
| Laptops & Notebooks | 0% | 24% | View → |
| Clothing & Fashion | 12% | 24% | View → |
| Shoes & Footwear | 10% | 24% | View → |
| Cameras & Optics | 0% | 24% | View → |
| Drones & UAVs | 0% | 24% | View → |
| Tools & Hardware | 0% | 24% | View → |
| Sports Equipment | 0% | 24% | View → |
| Leather Goods | 12% | 24% | View → |
| Audio Gear & Headphones | 0% | 24% | View → |