Japan's Tax-Free system allows eligible non-resident visitors to buy goods for use outside Japan without ultimately bearing Japanese consumption tax. From November 1, 2026, Japan uses a refund-based system: you first pay the tax-inclusive price, complete customs confirmation when leaving Japan, and then receive the refund.

Under the former Tax-Free system, eligible shoppers paid a tax-excluded price at the store. Under the Tax Refund system, you pay the tax-inclusive price first and receive the eligible tax refund after customs confirmation when departing Japan.

For purchases made on or after November 1, 2026, customers at tax-free shops in Japan will first purchase goods at tax-inclusive prices.

After that, when departing Japan, the purchased tax-free goods will be checked at an airport or seaport. If the tax-free requirements are satisfied, the amount equivalent to consumption tax will be refunded.

In other words, the system will change from one in which consumption tax is deducted at the time of purchase to one in which the refund is processed after customs inspection upon departure.

The minimum purchase amount itself remains JPY 5,000 excluding tax; only the processing method changes.

The refund-based system was introduced to help prevent tax-free goods from being resold or consumed inside Japan instead of being taken abroad.

No.

Under the Refund Method, you will pay the tax-inclusive price at the time of purchase.

To receive a refund, you must have the purchased tax-free goods with you and undergo customs inspection when departing Japan.

The refund is processed after customs confirms that you are taking the eligible goods out of Japan. The actual timing depends on the store and refund provider.

The standard rate is 10%. A reduced 8% rate applies to certain food and beverage products.

Most ordinary goods can be eligible, including souvenirs, cosmetics, sweets, clothing and electronics. Gold or platinum bullion, gold coins, non-taxable goods and other excluded items are not eligible. The goods must also be carried out of Japan by the purchaser.

No. Tax-Free shopping is available only at stores officially authorized as Tax-Free shops. When shopping for souvenirs or other goods in Tokyo, Ginza, Kyoto, Osaka, Hokkaido, Okinawa or elsewhere in Japan, check whether the store provides Tax-Free or Tax Refund services.

Look for the “Japan Tax-free Shop” symbol or Tax-Free/Tax Refund signage near the entrance, checkout counter or tax-free counter.

Foreign nationals who are non-residents of Japan and have an eligible status of residence or landing permission can qualify for tax-free shopping.

In principle, visitors must have entered Japan less than six months ago. Exceptions apply to certain categories, including persons with Diplomat or Official status and U.S. Forces personnel.

Please refer to the “Tax-Free Eligibility” table above for eligible categories and the documents you need to present.

Yes.

For example, foreign nationals with a status of residence for working in Japan, or statuses such as “Student,” “Technical Intern Training,” “Dependent,” “Permanent Resident,” or “Special Permanent Resident,” are generally not eligible for tax-free shopping.

Even if you plan to depart Japan, you cannot make tax-free purchases unless you have an eligible status of residence or landing permission.

No. International students are generally treated as residents and are not eligible, even if fewer than six months have passed since entry.

Yes, if the person has continuously lived outside Japan for at least two years and meets the requirements for a temporary return to Japan of less than six months.

Certain other statuses and landing permissions may qualify, such as Diplomat, Official, port-of-call landing permission, crew member landing permission, and certain SOFA-related categories.

If you met all eligibility requirements when purchasing, departing more than six months after entry does not by itself prevent a refund. You must obtain customs confirmation within 90 days of purchase (Consumption Tax Act Enforcement Order, Article 18(5); NTA Q&A 19). You cannot make a new eligible purchase after the six-month limit or obtain a refund without confirmation within 90 days. Unlawful failure to export goods after confirmation can result in tax collection and penalties. Stores treat the sale as exempt when confirmation is obtained and retained; otherwise it remains taxable.

In principle, you must present your passport. A landing permit alone is insufficient. Cruise passengers may present their cruise landing permit together with a passport copy, normally attached to the permit. The purchase record must contain the passport number, not the permit number. Aircraft and ship crew must present both their crew landing permit and original passport; the copy exception does not apply to crew.

Yes, if the child is an eligible non-resident and has the required passport or other identity document.

No. Each purchaser must use their own passport or other required identification and complete the Tax-Free procedure in their own name.

In principle, you need to present your passport.

At some stores, you may be able to use the Tax-Free Shopping QR Code generated through Visit Japan Web.

However, not all tax-free shops accept the QR Code, so please confirm with the store in advance.

In principle, you must present your passport. A landing permit alone is insufficient. Cruise passengers may present their cruise landing permit together with a passport copy, normally attached to the permit. The purchase record must contain the passport number, not the permit number. Aircraft and ship crew must present both their crew landing permit and original passport; the copy exception does not apply to crew.

In principle, you must present your passport. A landing permit alone is insufficient. Cruise passengers may present their cruise landing permit together with a passport copy, normally attached to the permit. The purchase record must contain the passport number, not the permit number. Aircraft and ship crew must present both their crew landing permit and original passport; the copy exception does not apply to crew.

A smartphone alone is not sufficient, but it can be used to display a Visit Japan Web QR code or, where applicable, a My Number Card stored on a smartphone.

Yes. Visit Japan Web can be used to display a QR code that helps provide passport information during the Tax-Free procedure.

Log in to Visit Japan Web and open the Tax-Free procedure screen to generate and display the relevant QR code.

No. You should still carry the original passport because the store may need to verify your landing permission and identity.

Yes. You generally need to present the required identification each time you complete a Tax-Free purchase procedure.

Yes. Tell the cashier or tax-free counter staff that you would like to use Tax-Free or Tax Refund before the procedure is completed.

It depends on the store. Because identity verification and purchase-data transmission are required, many stores direct Tax-Free shoppers to a staffed counter, dedicated terminal or Tax-Free kiosk.

Yes. Some supermarkets in Japan offer tax-free shopping, but not every branch participates, even within the same chain.

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Purchases totaling 5,000 yen or more, excluding tax, per store per day are eligible.

From November 2026, it will no longer be necessary to distinguish between general goods and consumables.

The minimum eligible purchase amount is JPY 5,000 excluding Japanese consumption tax. For goods taxed at 10%, JPY 5,000 before tax equals JPY 5,500 including tax. That is why you may see JPY 5,500 mentioned. The legal threshold is JPY 5,000 before tax, not a fixed JPY 5,500 including tax.

Yes, if the eligible goods are subject to the reduced 8% consumption-tax rate: JPY 5,400 including tax equals JPY 5,000 before tax. If the goods are taxed at 10%, JPY 5,400 including tax is below JPY 5,000 before tax and does not meet the minimum.

Yes. From November 1, 2026, eligible goods taxed at different rates can be counted together if the total before tax is at least JPY 5,000. Example at the same participating tax-free store on the same day: clothing JPY 3,300 including 10% tax (JPY 3,000 before tax), plus food JPY 2,160 including 8% tax (JPY 2,000 before tax). Total: JPY 5,460 including tax, but JPY 5,000 before tax. The purchase meets the amount requirement.

If the goods are taxed at 10%, JPY 5,500 including tax contains JPY 500 in consumption tax. For eligible purchases made on or after November 1, 2026, you first pay JPY 5,500 at the store. After the required customs confirmation when departing Japan, the tax amount can be refunded according to the store’s process. Service fees may reduce the amount you actually receive.

No. The threshold applies to the combined price before tax of eligible goods purchased by the same person at the same tax-free store on the same day. For example, three items taxed at 10% and priced at JPY 2,200, JPY 1,650 and JPY 1,650 including tax total JPY 5,500 including tax (JPY 5,000 before tax). No individual item needs to cost JPY 5,500.

Yes. Purchases made at the same store on the same day can generally be combined for the minimum-purchase calculation.

Yes, in facilities that operate an approved consolidated Tax-Free counter. Eligible same-day purchases from participating stores can be combined there.

Yes, where the department store operates a consolidated Tax-Free counter for participating stores.

The threshold is assessed using the actual eligible selling price after applicable discounts, excluding tax. For example, if an item taxed at 10% is reduced from JPY 5,500 to JPY 5,390 including tax, the price before tax is JPY 4,900. That item alone no longer meets the JPY 5,000 minimum. Check the final amount after coupons or other discounts.

No. You must buy eligible goods from a shop authorized to handle tax-free sales, and you must meet the eligibility requirements. The goods must be taken out of Japan by the purchaser. Spending JPY 5,500 or more does not automatically qualify every purchase for a refund.

Before customs confirmation, the store must promptly cancel the original purchase record. For a partial return, it must cancel the whole record and send a corrected replacement; the difference-only method is abolished. Check whether a customs result has already been registered: after registration, cancellation data cannot be sent. A refund for defective goods after departure is handled in the store's accounts as a sales return or price reduction; the confirmed tax-exempt status is maintained. If a return reduces the eligible amount below JPY 5,000 excluding tax, the remaining purchase does not qualify.

Japan switched to a refund-based Tax-Free system on November 1, 2026. You now pay the tax-inclusive price first and receive the refund after customs confirmation when leaving Japan.

You must also complete customs confirmation when departing Japan and register the refund destination required by the store or refund provider.

From November 2026, the distinction between general goods and consumables will be abolished. Therefore, the purchase limit and special packaging rules that applied only to consumables will also be abolished.

However, if goods such as food, beverages, cosmetics, or pharmaceuticals are used or consumed in Japan, the goods may not be available for customs inspection upon departure, and you may not be eligible for a refund.

Consumables such as sweets, drinks and cosmetics must not be consumed in Japan. If even one item is consumed and is not held at departure, no goods in that purchase record (one checkout/receipt) qualify for a refund. Tell a customs officer instead of using the kiosk. Clothing, shoes, bags, watches and other non-consumables may be worn or used in Japan if you personally hold and take the purchased goods abroad and obtain customs confirmation. Keep tags, boxes and bags so the goods can be identified.

No. Under the new system, Tax-Free sales are processed using tax-inclusive payment followed by a refund after customs confirmation.

The applicable rules are based on the purchase date. The new refund system applies to purchases made on or after November 1, 2026.

You may need to use the system designated by the store's current refund provider. Older apps or cards are not automatically valid under the new system.

Operating Tax-Free shops must comply with the current system, but the refund method and provider may differ by store.

The former packaging rules and goods-category restrictions have been simplified, while customs confirmation at departure and refund processing are now required.

The refund method varies depending on the tax-free shop or the refund service provider used by the shop.

Possible refund methods include a refund to a credit card, bank transfer, app-based refund, or cash refund at the airport or seaport.

Please confirm the refund method with the tax-free shop at the time of purchase.

Registration can generally be completed from the time of purchase until before customs confirmation at departure, according to the refund provider's procedure.

Not always. Some systems allow you to complete the registration later on your smartphone.

Yes, if the provider allows it and you complete registration before the required deadline.

Yes, if the provider allows registration there and you complete it before the customs-confirmation step.

Some providers may allow corrections or registration after departure if customs confirmation was completed, but completing registration before departure is strongly recommended to avoid problems.

Depending on the refund provider, other methods such as supported QR payments, remittance apps, bank transfer or cash at certain locations may be available.

It may be possible through a refund provider that supports international transfer or another compatible payment network.

In many cases, the shop uses an approved refund-processing provider to handle customs-confirmation data and the refund payment.

It is a service provider that supports Tax-Free shops by processing purchase data, customs-confirmation information and traveler refunds. Examples may include international and Japanese refund operators.

Each Tax-Free shop chooses its own refund provider, and each provider may support different cards, payment services, currencies and refund procedures.

Check the receipt, Tax-Free guide, QR-code sheet, store signage or information provided at the Tax-Free counter.

Possibly. Purchases handled by the same refund provider may sometimes be grouped, while purchases handled by different providers usually require separate procedures.

Usually no. The refund provider is determined by the Tax-Free shop where you made the purchase.

Not necessarily. Many providers offer browser-based registration, although some may also offer or require an app.

Check your spam or junk folder first. Then use the support information or QR code printed on the receipt or refund guide to confirm your registration or request help.

Usually yes. Use the QR code or web address printed on your receipt or information sheet.

Check the receipt or purchase documents. The refund provider's name, website or support contact is usually shown there.

Before checking eligible goods into your baggage, go to the designated customs-confirmation area or Tax-Free kiosk and follow the instructions, which may include scanning your passport.

The exact location depends on the airport or port. It may be in the international-departure area before baggage drop or security, so check the airport's signs and current instructions.

You must depart Japan within 90 days from the date of purchase and undergo customs inspection at the time of departure.

If you will check in a suitcase at the airport, please complete the customs inspection before checking in your baggage.

You may check in first if needed, but do not hand over checked baggage containing Tax-Free goods until any required customs confirmation has been completed.

Often the procedure can be completed through the designated terminal, but if your transaction is selected for inspection you must present the goods to customs.

A Green result generally means no physical inspection is required for that transaction and the customs-confirmation step is complete. Follow the on-screen and airport instructions before proceeding.

A Red result means customs inspection is required. Follow the instructions and take the relevant goods to the customs inspection area.

Yes, this may happen if you are selected for inspection or when additional confirmation is required for high-value goods.

Yes.

To receive a refund, you must take the purchased tax-free goods out of Japan.

Customs may ask to confirm the goods when you depart, so please keep them in a condition where they can be presented promptly.

Yes. Keep your Tax-Free receipts and related documents because they may be useful for customs checks, refund confirmation or support inquiries.

From November 1, 2026, complete customs confirmation in the international departures area at Haneda Airport before checking baggage containing tax-free goods with your airline. Check your terminal’s signs or staff directions for the tax-free procedure terminal (kiosk or other electronic terminal).

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Generally, simply returning to Japan does not let you obtain a refund for a previous tax-free purchase if you failed to complete the required customs confirmation when leaving. The 90-day deadline is not permission to redo a missed departure procedure at any time.

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No. If you take a domestic flight and then leave Japan on an international flight, customs confirmation must be completed at the final airport from which you depart Japan. For example, on an Iwakuni–Haneda–overseas itinerary, you cannot complete tax-free customs confirmation at the domestic check-in area at Iwakuni Airport.

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The refund is based on the condition that the purchased tax-free goods are taken out of Japan.

If you leave the goods in Japan or transfer them to another person after customs inspection, an amount equivalent to the consumption tax may be collected, and you may be subject to penalties.

The purchaser must take the goods out of Japan. If you no longer possess them, they may not qualify for Tax-Free treatment.

Consumables such as sweets, drinks and cosmetics must not be consumed in Japan. If even one item is consumed and is not held at departure, no goods in that purchase record (one checkout/receipt) qualify for a refund. Tell a customs officer instead of using the kiosk. Clothing, shoes, bags, watches and other non-consumables may be worn or used in Japan if you personally hold and take the purchased goods abroad and obtain customs confirmation. Keep tags, boxes and bags so the goods can be identified.

Consumables such as sweets, drinks and cosmetics must not be consumed in Japan. If even one item is consumed and is not held at departure, no goods in that purchase record (one checkout/receipt) qualify for a refund. Tell a customs officer instead of using the kiosk. Clothing, shoes, bags, watches and other non-consumables may be worn or used in Japan if you personally hold and take the purchased goods abroad and obtain customs confirmation. Keep tags, boxes and bags so the goods can be identified.

Consumables such as sweets, drinks and cosmetics must not be consumed in Japan. If even one item is consumed and is not held at departure, no goods in that purchase record (one checkout/receipt) qualify for a refund. Tell a customs officer instead of using the kiosk. Clothing, shoes, bags, watches and other non-consumables may be worn or used in Japan if you personally hold and take the purchased goods abroad and obtain customs confirmation. Keep tags, boxes and bags so the goods can be identified.

If any purchased tax-free goods cannot be confirmed by Customs, the relevant purchase may not be eligible for a refund.

In particular, customs inspections are conducted for each purchase transaction, such as each receipt. If even one item included in the same purchase transaction cannot be presented, the other goods included in that transaction may also become ineligible for customs inspection and refund.

Please keep all purchased tax-free goods safely until you depart Japan.

Yes. Depending on how the purchase record is processed, failure to present all required goods may make the entire record ineligible.

Complete any required customs confirmation before handing the item or suitcase to the airline.

You may place tax-free goods in checked baggage, but you must complete the customs inspection before checking in your baggage with the airline.

If you check in your baggage first, Customs may be unable to confirm the goods, and you may not be eligible for a refund.

If the goods cannot be presented because the baggage has already been handed over, customs confirmation may not be completed and the refund may not be issued.

If RED (inspection required) is displayed and you cannot present goods because they are already checked, the required customs confirmation cannot be completed and the affected purchase record will not qualify for a refund. Japan Tourism Agency guidance states that checked baggage cannot be retrieved for the purpose of completing the tax-free procedure. Even if you might receive GREEN, do not check tax-free goods before customs confirmation.

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Check whether customs confirmation was completed and whether your refund destination was registered correctly. Then check the refund provider's portal or contact the provider shown on your receipt.

Timing varies by provider and payment method. A refund may take from several days to several weeks.

Possible causes include an incorrect card number, bank-transfer error, incomplete refund registration or processing delays. Check the refund provider's status page or contact support.

The store or refund provider may deduct a Tax Refund processing fee or service fee from the amount returned to you.

It depends on the store and refund provider. Check the information shown at the store, on the receipt or during refund registration.

The refund may fail. Contact the refund provider and ask whether you can update the refund destination.

Depending on the provider, you may be able to update it through the refund website or customer-support desk.

A flight change itself does not normally invalidate the Tax-Free purchase as long as you leave Japan and complete the required customs procedure within the applicable 90-day period.

The Tax-Free purchase can be completed when you leave Japan and satisfy the customs-confirmation requirements within the applicable period. A later re-entry is a separate entry into Japan.

Contact the Tax-Free shop where you made the purchase or the refund provider named on your receipt, QR-code sheet or refund information.

Under Japan’s refund-based tax-free system starting November 1, 2026, check customs confirmation and receipt of your refund separately.

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Consumables such as sweets, drinks and cosmetics must not be consumed in Japan. If even one item is consumed and is not held at departure, no goods in that purchase record (one checkout/receipt) qualify for a refund. Tell a customs officer instead of using the kiosk. Clothing, shoes, bags, watches and other non-consumables may be worn or used in Japan if you personally hold and take the purchased goods abroad and obtain customs confirmation. Keep tags, boxes and bags so the goods can be identified.

Read more →

Consumables such as sweets, drinks and cosmetics must not be consumed in Japan. If even one item is consumed and is not held at departure, no goods in that purchase record (one checkout/receipt) qualify for a refund. Tell a customs officer instead of using the kiosk. Clothing, shoes, bags, watches and other non-consumables may be worn or used in Japan if you personally hold and take the purchased goods abroad and obtain customs confirmation. Keep tags, boxes and bags so the goods can be identified.

Read more →