Japan Tax-free Shop

Under the Tax-Free Shopping System in place until October 2026, eligible tax-free goods purchasers, such as foreign travelers (hereinafter referred to as "purchasers"), were exempt from consumption tax at the time of purchase at tax-free shops and could buy items at the tax-exclusive (tax-free) price. However, for purchases made on or after November 1, 2026, due to system revisions, Japan has transitioned to a "Refund Method." Under this system, an amount equivalent to the consumption tax is refunded after it is confirmed at the airport or seaport (customs) upon departure that the goods are being taken out of the country.
 
○Purchasers must now buy tax-free goods at the tax-inclusive (taxable) price at tax-free shops. 
○An amount equivalent to the consumption tax will be refunded after the export of the goods is confirmed upon departure.
* Tax-Free Shopping System — Refund Method Leaflet (For Travelers)

＜Confirmation of Export upon Departure (Customs Confirmation)＞
○ To receive the tax exemption, within 90 days from the purchase date of the tax-free goods, you must present your passport upon departure at a tax-free procedure terminal (kiosk terminal or electronic terminal) installed at the airport or seaport and receive customs confirmation. 
○ After you present your passport, the screen of the tax-free procedure terminal will show whether a customs inspection is required: 
・If it is determined that an inspection is not necessary (Green Result), the customs confirmation procedure is completed.
・If it is determined that an inspection is necessary (Red Result), your tax-free goods will be checked at the customs inspection area to confirm that they are being taken out of Japan. 
*At airports with many travelers (Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose, and Naha), in addition to using the tax-free procedure terminals installed at the airport, you can complete the procedure online via Visit Japan Web instead of using a terminal, within the area of the international departure lobby where you can connect to the dedicated wireless LAN (Wi-Fi) for the procedure (up to the security checkpoint).
・Note that online procedures using Visit Japan Web are only available for those with a status of residence of "Temporary Visitor," "Diplomat," or "Official," and cannot be used by Japanese nationals.
*For information on online procedures, please see here.
* For details on Visit Japan Web, please refer to the relevant information.
 
＜Location of Customs Inspection＞
○ Tax-free procedure terminals and customs inspection areas are located in places such as the international departure lobbies before baggage check-in at each airport and seaport. 
* For floor maps of each airport and seaport, please see here.
 
＜Important Notes on Customs Confirmation＞
○ When presenting your passport to the tax-free procedure terminal, you must have all purchased tax-free goods in your possession; therefore, you cannot complete the procedure at the terminal after checking in your baggage for the flight (or ship) at the airport or seaport. Furthermore, you cannot retrieve baggage once it has been checked with an airline, etc., for the purpose of tax-free procedures. 
○You must complete customs confirmation (including inspection if deemed necessary) before the boarding (embarkation) procedure, so you need to arrive at the airport or seaport with plenty of time to spare. If you abandon the inspection halfway through due to your own circumstances, such as not having enough time before boarding, you will not be deemed to have received customs confirmation. Please note that if you are unable to depart because you did not allow sufficient time for the tax-free procedure, neither the airline nor customs will provide compensation. 
○ If you are transferring from a domestic flight to an international flight to depart the country, you must complete the procedure at the departure airport (the final airport before leaving Japan). 
○If you are returning home from a domestic airport after using a cruise ship departing from and arriving in Japan (a route that calls at overseas ports and returns to Japan) (i.e., a "fly and cruise" arrangement), you must complete the procedure at the departure airport (at the time of departure from a domestic airport). 
○ Customs confirmation is conducted per purchase transaction (receipt, etc.). If you are not in possession of even one of the tax-free goods included in a single purchase transaction (receipt, etc.), you cannot receive customs confirmation (refund) for any of the goods in that transaction, including those still in your possession.

○If you are not in possession of all or part of the purchased tax-free goods because you consumed them (e.g., ate or drank them) before departure, you must declare this to a customs officer (at the counter) without going through the tax-free procedure. 
○Tax-free goods that have received customs confirmation must be exported without delay. If they are not exported, consumption tax equivalent to the exempted amount will be collected, and you will be subject to penalties. 
 
＜Tax‑Free Goods＞ 
○ Purchases totaling JPY 5,000 or more (excluding tax) per day at the same store are eligible.
１．The purchased goods must be taken out of the country. 
２．Gold and platinum bullion, etc., and items that are exempt from consumption tax are excluded.
３．Purchased goods are limited to quantities that you can personally carry, in their entirety, out of Japan at the time of departure.  
４．The special packaging for consumable goods is abolished; however, if consumable goods such as food, beverages, or cosmetics are consumed within Japan, you cannot receive customs confirmation (refund).
 *If a tax-free shop entrusts its procedures to a procedure counter, purchases made by the same eligible person at multiple stores on the same day can be combined at the procedure counter to determine whether they meet the minimum threshold of JPY 5,000.
○ The changes from before the introduction of the Refund Method (until October 2026) are as follows:

The documents, etc., to be presented at tax-free shops for purchases made on or after November 1, 2026, are as follows.

* 【For Travelers】List of Eligible Tax-Free Goods Purchasers 

○ For details regarding refunds, please contact the tax-free shop, etc.

We have prepared a Q&A for travelers on the Refund Method. Please refer to it.
・Purchasing Tax-Free Goods
・Departure Procedures and Customs Confirmation
・Tax Refund Procedures