Assumed that you are going to import cigarette and cigar (Referred to “cigarette”) from outside of Japan and sell it to other cigarette retailers in Japan, your business is included in cigarette wholesaler business. Necessary permit is called “Seizou tabako no tokutei hanbaigyo touroku”. If you do not import cigarette by yourself, but wholesale it, you need to obtain other kind of permit. If you want to sell cigarette to general consumers, you need to obtain license of cigarette retailer license, too. In the case you import and wholesale cigarette in Japan, you need to obtain permit from customs office. Amount of registration tax is 150,000 yen. It will take at least two months after your application. When you start this business, it is better to know cigarette tax (tabako zei) in Japan. Assumed that you are Tokutei hanbai gyosha (a person who has permission from customs office), Amount of cigarette tax is 5302 yen / 1000 cigarette Amount of cigarette special tax is 820 yen / 1000 cigarette Assumed that you are not Tokutei hanbai gyosha (a person who does not have permission from customs office), Amount of cigarette tax is 11424 yen / 1000 cigarette Amount of cigarette special tax is 820 yen / 1000 cigarette In the case you import cigar (hamaki), 1 gram of cigar = 1 cigarette. So, if you import one cigar weight of 10 grams, you are deemed that you imported 10 cigarettes. So, if you (licensee) import cigars and its weight is 1000 grams, amount of cigar tax is 5302 yen. Now, as for Customs tax and Consumption tax. You can find calculation formula of necessary tax. In the case you obtain license of “Seizou tabako no tokutei hanbaigyo touroku”, you need to obtain permission from Ministry of Finance regarding Retailer price. Assumed that you pay 10 yen to purchase a cigar and spend 1 yen for shipping fee, 2 yen for customs tax, consumption tax. And you demand 5 yen as your fee. Retailer will demand 3 yen as his fee. So, you will say retailer price will be 21 yen. As far as retailer price is reasonable compared to other products, you can obtain permit within 2 months from Ministry of Finance, Rizaikyoku 理財局. At the time you apply for this permit with company name, objectives of your company need to include “Importing and Selling cigarette” or “”Importing and Selling items”.