The Japan tax-free refund method begins on 1 November 2026. Until then, visitors have the 10 percent consumption tax removed when they pay. From that date, you pay the full price in the store and the tax comes back to you only after Japan Customs has confirmed, as you leave, that the goods are going with you. This guide walks through the process in order.
What changes and what does not
| Until 31 October 2026 | From 1 November 2026 | |
|---|---|---|
| What you pay in store | Price without tax | Full tax-inclusive price |
| When you get the tax back | Immediately, at the till or a counter | After customs confirmation at departure |
| Minimum purchase | ¥5,000 before tax | ¥5,000 before tax (unchanged) |
| General goods and consumables | Treated separately, consumables sealed and capped at ¥500,000 | Distinction, sealed packaging and cap abolished |
| Time limit to export | Take the goods out when you leave | Customs confirmation within 90 days of purchase |
Step 1: at the store
- Check the store is a tax-free shop and tell staff before you pay that you want tax-free treatment.
- Show your passport. The store confirms you are eligible and records the purchase.
- Pay the tax-inclusive price. Make sure your card limit covers the full amount.
- Ask how the refund will be paid. Depending on the store or its refund provider, it may be to a credit card, by bank transfer, through an app, or in cash at the port of departure. Ask before paying, because the method is the store’s choice.
- Keep the receipt and the goods together. Customs assesses each purchase as a whole.
Items priced at ¥1,000,000 or more before tax: the store must record details that identify the item, including the serial number if it has one. This applies to most luxury watches and many bags and jewellery pieces. Expect customs to want to see such an item.
Step 2: before you fly
- Keep tax-free goods accessible. You must complete the customs step before you check in your baggage. Once a bag is checked, you cannot easily retrieve it.
- Keep items unused where the rules require it, and keep all parts of each purchase together.
- Count the days. Customs confirmation must happen within 90 days of the purchase.
Step 3: at the airport or port
- Find the tax-free procedure terminal in the international departure area, before check-in.
- Scan your passport. The terminal shows whether confirmation is complete or whether you need to take the goods to the customs inspection desk.
- If directed to inspection, show the goods and the receipts to the customs officer.
- Then check in as normal.
Guides to the new system report that seven major airports, including Narita and Haneda, also support completing the departure step through Visit Japan Web. Allow extra time at the airport, particularly in the first months of the new system.
Step 4: the refund
Once customs confirmation is recorded, the store or its refund provider pays the tax back by the method agreed at purchase. Timing depends on that method. Keep your receipts until the refund has arrived, and check whether a handling fee is deducted.
How things go wrong
- Checking the goods in before the customs step. No confirmation means no refund.
- Leaving after 90 days. The right to the refund is lost.
- An item missing from a purchase. If part of a transaction is not presented, the whole receipt can be refused.
- Not asking about the refund method. A refund in store credit is of little use after you have left.
- Too little time at the airport.
Who qualifies
The exemption is for non-residents, which in practice means foreign visitors with Temporary Visitor status and Japanese nationals who have lived abroad for two years or more. Residents of Japan are not eligible.
Having goods shipped instead
If the store ships your purchase directly overseas, the sale is treated as an export and is exempt without the departure procedure. Ask the store whether it offers this and what it costs. Your home country’s duty and tax still apply on arrival.
Frequently asked questions
Is the refund 10 percent of what I paid?
It is the tax inside the price, which is about 9.1 percent of the tax-inclusive amount, less any provider fee.
Does this affect duty in my own country?
No. See Flying Home With Luxury Goods From Japan.
What if I buy before 1 November and leave after?
The rules in force on the purchase date govern that purchase. Ask the store which procedure applies.
Background and the wider picture: Tax-Free Luxury Shopping in Japan and Buying Luxury in Japan.
Sources: National Tax Agency, “Tax-Free Shopping System will be shifted to the Refund Method from November 2026”; National Tax Agency consumption tax information; explanatory guides from Live Japan and Good Luck Trip. Last reviewed: 2 October 2026, before the new system took effect. Procedures may be adjusted; confirm with the store and at the airport.
