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Japan's tax-free shopping becomes a refund from 1 November 2026: what changes, step by step

For goods bought on or after 1 Nov 2026, Japan's tax-free shopping works as a refund. What changes, what to do at the airport, and what is not refunded, taken from the Japan Tourism Agency and the National Tax Agency.

Key points

  • The refund system applies to goods bought on or after 1 Nov 2026.
  • You pay the tax-inclusive price at the till.
  • The consumption tax is refunded after customs confirms at departure (within 90 days of purchase) that you are taking the goods out of Japan.
  • The ¥5,000 minimum (tax-excluded, per store per day) now counts general goods and consumables together.
  • The special sealed packaging and the 500,000 yen limit on consumables are abolished.

Before and after: the old and new systems

Tax-free shopping: purchases up to 31 October 2026 vs from 1 November 2026
TopicUp to 31 Oct 2026From 1 Nov 2026
What you pay at the tillThe tax-free (tax-excluded) price.The tax-inclusive price.
When the tax comes offAt the till, when you buy.After customs confirms at departure that you are taking the goods out of Japan. The shop or its refund agent then refunds the consumption tax amount.
5,000 yen minimum5,000 yen or more (tax-excluded) per store per day, judged separately for general goods and for consumables.5,000 yen or more (tax-excluded) per store per day, with general goods and consumables counted together.
Upper limitConsumables: up to 500,000 yen per store per day.No upper limit on consumables. You may only buy quantities you can carry out of Japan yourself.
PackagingConsumables had to be sealed in special packaging.No special packaging.
What can be bought tax-freeGoods for ordinary daily use. Excluded: goods clearly for business or resale, gold and platinum bullion, and goods not subject to consumption tax.Any goods except gold and platinum bullion, gold and platinum coins, and goods not subject to consumption tax.
At departureShow your passport to customs at the port of departure. If you do not have the goods with you, the exempted tax is collected.Within 90 days of purchase, show your passport at a tax-free kiosk or terminal before checking in baggage. GREEN means done; RED means customs inspects the goods.
  • Source: Tetsuzuki no henkoten (hikakuhyo): changes to the procedure, comparison table (Japan Tourism Agency) · Verified on · Current system vs refund method: tax-free sale vs tax-inclusive sale, category split / 500,000 yen consumables cap / special packaging abolished, 5,000 yen minimum unchanged, ineligible goods, passport shown at departure under the current system, refund after customs confirmation.
  • Source: [For travellers] New system (refund method) special page (Japan Tourism Agency) · Verified on · Start date, tax-inclusive payment, 5,000 yen per store per day (tax-excluded), 90 days, kiosk / GREEN-RED check, refund by shop or refund agent, consumables used in Japan, per-receipt rule.
  • Source: Yushutsu buppin hanbaijo seido ni kansuru Q&A (refund hoshiki, gaiyo-hen) (National Tax Agency) · Verified on · Applies by date of sale; 5,000 yen judged on the tax-excluded amount with no category split; customs check before checked baggage; separately mailed goods not refunded; ineligible goods; refund methods not prescribed by law.

Step by step at the airport

  1. Buy at a tax-free shop and show your passport (or a Visit Japan Web QR code that holds your passport details). From 1 November 2026 you pay the tax-inclusive price at the till.
  2. The shop sends your purchase record to the National Tax Agency's tax-free sales system.
  3. When you leave Japan within 90 days of the purchase date, present your passport at a tax-free procedure terminal (kiosk or electronic terminal) at the airport or seaport. Do this before checking in your baggage, because customs cannot confirm items after they are checked in.
  4. At Narita, Haneda, Kansai, Chubu, New Chitose, Fukuoka and Naha you can also complete the step with Visit Japan Web in the international departure lobby area covered by the dedicated Wi-Fi.
  5. If the screen shows GREEN, the customs confirmation is finished. If it shows RED, customs inspects the items at the inspection area.
  6. After customs confirmation, the consumption tax amount is refunded by the shop or by a refund agent the shop has contracted. Export the confirmed goods without delay.

Before you check in your suitcase

Customs cannot confirm goods after they have been checked in. Go to the tax-free kiosk or terminal first, with the goods still in your hand luggage or suitcase, and check in afterwards.

At the seven airports where Visit Japan Web can be used instead of the kiosk, the area covered by the dedicated Wi-Fi for the procedure ends at the security check, so complete it before you pass security.

How the refund is paid

  • The shop refunds you itself, or uses a refund agent it has contracted with.
  • In principle you are refunded after the customs check at the airport or seaport completes the tax-free sale.
  • Japanese consumption tax law sets no rule on how the refund is paid. Examples given by the National Tax Agency and the Japan Tourism Agency: bank transfer, credit-card transfer, app transfer, or cash inside the departure port after the customs check. The method differs by shop, and the shop explains it when you buy.
  • Neither the Japan Tourism Agency nor the National Tax Agency pages we read mention refund fees. Ask the shop how much you will receive.
  • The National Tax Agency's Q&A covers the case where a refund cannot be paid because of the buyer's own error, such as a wrong account number or a mistake in the registered refund method, and the tax amount then becomes non-refundable under the contract between shop and buyer. Check your refund details when you register them.

Who can buy tax-free

  • Foreign nationals who are non-residents: those staying as a Temporary Visitor, diplomats and officials, holders of a port-of-call or transit landing permission, and members of the US forces under the Japan-US Status of Forces Agreement. Except for diplomats, officials and US forces members, it must be confirmable that less than 6 months have passed since entering Japan. Shown at the shop: passport.
  • Holders of a cruise-ship sightseeing, crew, emergency or distress landing permit show their passport together with that permit.
  • Japanese nationals who are non-residents: it must be confirmable from a document that they have lived outside Japan for 2 years or more, and that less than 6 months have passed since their temporary return. Shown at the shop: passport plus one of a copy of the family register attachment (koseki no fuhyo), a certificate of residence abroad (zairyu shomei), or a My Number Card that records the move abroad.

How to spot a tax-free shop

The Japan Tourism Agency has an official symbol mark for tax-free shops. Shops display it at their shop front so that foreign visitors can tell they are tax-free shops. The agency's page does not say that every tax-free shop must display it, so if you see no mark, ask the shop.

  • Source: Symbol mark (tax-free shops) (Japan Tourism Agency) · Verified on · The mark is displayed at shop fronts to make Japanese tax-free shops easier for foreign visitors to identify; used by businesses holding a tax-free shop permit.

What is not refunded

  • Food, drinks, cosmetics and other consumables used up in Japan cannot be confirmed by customs and are not refunded.
  • Customs checks are done per purchase record (receipt). If even one item on a receipt is not with you at departure, none of the items on that receipt can be confirmed or refunded.
  • You may only buy quantities you can carry out of Japan yourself at departure.
  • Goods bought on or after 1 November 2026 and mailed abroad separately (e.g. by EMS) are not refunded. Direct shipping arranged by the shop at the time of purchase continues.
  • For items priced at 1,000,000 yen or more (tax-excluded, per unit), customs may ask to see a certificate of appraisal or warranty together with the item.
  • Gold and platinum bullion and coins, and goods not subject to consumption tax, are not eligible.

Trips that cross 1 November

  • The refund method applies to goods sold on or after 1 November 2026. It is the date of sale that counts, not your departure date. There is no transition period in which shops can run both systems.
  • Goods bought up to 31 October 2026 follow the old system: the tax comes off at the till, you show your passport to customs when you leave, and if you do not have the goods with you the exempted tax is collected.
  • Goods bought on or after 1 Nov 2026 follow the refund steps above, even on the same trip. Keep the two kinds of purchase in mind when you pack.
  • The refund method applies to sales from 00:00 on 1 November 2026. A shop that closes its daily sales at 1 a.m. may handle sales made between 00:00 and 01:00 on 1 November as sales of 31 October under the old system.
  • Mailing tax-free goods home separately (for example by EMS) instead of carrying them stopped being accepted for goods bought from 1 April 2025. Goods bought up to 31 October 2026 and mailed separately are charged the consumption tax at customs; goods bought from 1 November 2026 and mailed separately are not refunded.
  • Source: Yushutsu buppin hanbaijo seido ni kansuru Q&A (refund hoshiki, gaiyo-hen) (National Tax Agency) · Verified on · Applies by date of sale; 5,000 yen judged on the tax-excluded amount with no category split; customs check before checked baggage; separately mailed goods not refunded; ineligible goods; refund methods not prescribed by law.
  • Source: Tetsuzuki no henkoten (hikakuhyo): changes to the procedure, comparison table (Japan Tourism Agency) · Verified on · Current system vs refund method: tax-free sale vs tax-inclusive sale, category split / 500,000 yen consumables cap / special packaging abolished, 5,000 yen minimum unchanged, ineligible goods, passport shown at departure under the current system, refund after customs confirmation.

Worked examples and the calculator

These are our own calculations from the published rules: amounts are tax-excluded, and the tax is the 10% standard rate times the amount (8% applies to food and drinks other than alcohol). The amount the shop actually pays back depends on its refund method.

One store, general goods

  • Clothing: ¥20,000 tax-excluded (10%)

Meets the ¥5,000 minimum. You pay ¥22,000 at the till; consumption tax of ¥2,000 is the amount to be refunded after the customs check.

Clothing is general goods, taxed at the standard rate.

One store, general goods and consumables together

  • Cosmetics (consumable): ¥3,000 tax-excluded (10%)
  • T-shirt (general goods): ¥3,000 tax-excluded (10%)

Meets the ¥5,000 minimum. You pay ¥6,600 at the till; consumption tax of ¥600 is the amount to be refunded after the customs check.

Neither item reaches ¥5,000 on its own. From 1 Nov 2026 general goods and consumables count together, so the purchase reaches the minimum. Consumables used up in Japan are not refunded.

Two stores on the same day

  • Store A: ¥4,000 tax-excluded (10%)
  • Store B: ¥4,000 tax-excluded (10%)

Does not meet the ¥5,000 minimum at any one store, so nothing is refunded.

The minimum is per store per day, so purchases at different stores are not added together. Neither store reaches ¥5,000.

Try your own numbers with the tax-free shopping calculator. Other changes this year are listed on 2026 rule changes for visitors to Japan.

FAQ

I buy something on 31 October 2026 and leave Japan after 1 Nov 2026. Which rules apply?

The rules of the day you bought it. The refund system applies to goods sold on or after 1 Nov 2026; it is the date of sale that counts, not your departure date. Goods bought up to 31 October 2026 follow the old system, where the tax is taken off at the till.

Can I combine cosmetics and clothes to reach the ¥5,000 minimum?

Yes, if they are bought at the same store on the same day. From 1 Nov 2026 general goods and consumables are no longer separated, and the ¥5,000 minimum is judged on the total tax-excluded price per store per day.

How do I receive the refund, and is there a fee?

The shop or a refund agent it has contracted with refunds you after the customs check. The method is decided by each shop; the authorities give bank transfer, credit-card transfer, app transfer and cash inside the departure port as examples. The Japan Tourism Agency and National Tax Agency pages we read do not mention refund fees, so ask the shop.

What if I check in my suitcase before using the tax-free kiosk?

Customs cannot confirm goods that are already checked in, and the refund is paid only after customs confirmation. Use the kiosk or terminal, or Visit Japan Web at the seven airports that support it, before checking in your baggage.

How long after buying can I leave and still get the refund?

You must leave Japan and have customs confirm the goods within 90 days of the purchase date.

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