Rules last checked: September 7, 2026
From November 1, 2026, tax-free shopping in Japan will no longer mean simply paying a tax-excluded price at the store. Eligible travelers will pay the tax-inclusive price, take every qualifying purchase out of Japan, complete the customs confirmation before checking baggage, and then receive the amount equivalent to consumption tax from the shop or its refund provider.
The most important planning rule is simple: keep every tax-free purchase accessible until customs has completed the departure procedure. Do not check a suitcase containing those goods first. Once a bag has been checked, it cannot be retrieved for the tax-free procedure.
This guide covers the rules announced for purchases made from November 1, 2026. Airport and seaport arrangements may still change before launch, so verify the official guidance again shortly before departure. For the wider journey, plan the rest of your Japan trip with the same attention to timing and reservations.
Quick answer: what changes on November 1, 2026?
Japan is moving from an exemption-at-purchase system to a refund method. Under the system effective through October 31, eligible travelers generally buy from a tax-free shop at a tax-excluded price. For purchases made on or after November 1, the store charges the tax-inclusive price. The traveler must then obtain customs confirmation when leaving Japan, within 90 days of purchase, before the shop or its provider can issue the refund.
The new rules also remove the distinction between “general” and “consumable” goods, abolish the ¥500,000 ceiling that applied to consumables, and end special packaging for consumables. The minimum remains ¥5,000 excluding tax per store per day. Consumables may still not be used in Japan if a refund will be claimed. These changes are set out in the National Tax Agency’s refund-method overview.
| Stage | Purchases through October 31, 2026 | Purchases from November 1, 2026 |
|---|---|---|
| At the tax-free shop | Eligible shoppers generally pay the tax-excluded price | Eligible shoppers pay the tax-inclusive price |
| Goods categories | Separate rules for general and consumable goods | Category distinction abolished |
| Consumable purchase ceiling | ¥500,000 excluding tax per store per day | Ceiling abolished |
| Special consumables packaging | Required | Abolished |
| Departure | Existing customs rules still apply | Customs confirmation is required within 90 days before a refund can be issued |
| Refund | No post-purchase refund is normally due because tax was excluded at sale | The shop or its refund provider refunds the consumption-tax equivalent after customs confirmation |
Practical takeaway: the purchase date determines which system applies. Do not treat an October 31 purchase and a November 1 purchase as one combined tax-free transaction.
Who qualifies for tax-free shopping?
Eligibility depends on being a qualifying nonresident and presenting the correct document. A short holiday in Japan will often fit the common foreign-visitor case, but nationality alone is not enough.
Entry status and passport requirements
For the common foreign-tourist case, a nonresident foreign national must be able to confirm that less than six months have passed since entry. A traveler with Temporary Visitor status presents a passport. Special entry situations—including diplomats, officials, port-of-call or transit permissions, cruise-ship tourists, crew members, and emergency or distress landings—have their own document rules.
Japanese nationals temporarily returning to Japan may also qualify if they can confirm that they have been back for less than six months and have continuously maintained an address or residence outside Japan for at least two years. They need a passport plus an accepted supporting document. The official list names a copy of the Koseki no Fuhyō (Family Register Attachment), a Residency Certificate, or a My Number Card that shows the holder has moved abroad.
Because the documentation differs by status, check the Japan Tourism Agency’s official eligibility chart rather than assuming a visa label or residence situation qualifies.
The 90-day export deadline
Customs must confirm that the goods are leaving Japan within 90 days of the purchase date. The official calculation begins on the day after purchase and ends on the 90th day. For example, a qualifying purchase made on November 1 has a customs-confirmation deadline of January 30 of the following year.
This deadline applies to each purchase. A long stay can therefore create different deadlines for items bought on different days.
Minimum purchase and excluded goods
Under the refund method, qualifying purchases must total at least ¥5,000 excluding consumption tax at the same store on the same day. There is no longer a separate consumables category or ¥500,000 consumables ceiling.
The following do not qualify:
- Gold and platinum bullion
- Gold and platinum coins
- Goods already exempt from consumption tax
- Quantities beyond what the traveler can personally carry and take out of Japan at departure
Everything claimed under the system must leave Japan. A large purchase is not automatically excluded. For an item priced at ¥1 million or more excluding tax, the shop must include sufficient product-identifying details in the purchase record, and customs may ask to see an authenticity certificate or warranty with the item.
What happens at the store?
Pay the tax-inclusive price
At a participating tax-free shop, present the passport and any other document required for the traveler’s status. For purchases from November 1, the shop charges the price including consumption tax and records the tax-free sale.
The store stage is also the right time to ask exactly how its refund works. Planning purchases is easier when this sits alongside decisions about what to book before visiting Japan, rather than being left for the departure morning.
Keep receipts and every item together
Customs confirmation is handled by purchase transaction—effectively, by the group of items on one purchase record or receipt. Keep each receipt with its matching goods as an organizational aid, even if the electronic purchase record is tied to the passport.
Do not discard, consume, or give away any item from a transaction submitted for confirmation. Keeping each transaction together is an organizational aid; the legal requirement is that every item remains in your possession and available to customs. If even one item from that receipt is missing, none of the tax-free goods associated with the transaction can receive customs confirmation for the refund.
Ask how and when that shop issues refunds
The shop, or a refund service provider acting for it, issues the refund after customs confirms the goods’ export. Before leaving the store, ask:
- How should the refund method be registered?
- Will the refund use a card transfer, bank transfer, app, cash, or another offered method?
- Does the shop or provider charge a fee?
- Which currency will be used?
- When should the refund arrive after customs confirmation?
- Who should be contacted if it does not arrive?
There is no single payment method, fee, currency, or timetable that applies to every shop.
Prepare before going to the airport or seaport
Keep all tax-free purchases accessible
Pack tax-free purchases so they can be removed without opening every suitcase. Customs may need to see the actual goods, not only the receipt or a photograph. For a family, avoid spreading one receipt’s items among several bags unless all of those bags will remain together and accessible until the procedure is complete.
Separate purchases by receipt
A simple system can prevent a small missing item from affecting a larger refund:
- Put each receipt in a labeled envelope or digital note.
- Group the matching products together.
- Mark any receipt that includes food, drinks, cosmetics, or another item that could be used before departure.
- Before leaving the hotel, check every line item against the products in hand.
Do not check the relevant luggage yet
Important: complete the tax-free customs procedure before checking any bag that contains tax-free goods. Checked baggage cannot be retrieved for this procedure.
Tax-free terminals and customs inspection areas are located in the international departure lobby before baggage check-in. Arrive with enough time for a possible inspection. The terminal result itself may be quick, but the official guidance gives no guaranteed total wait time.
The departure process step by step
The Japan Tourism Agency’s traveler guidance establishes this order:
| Step | What to do | Why it matters |
|---|---|---|
| 1. Arrive with the goods | Bring the passport and all tax-free purchases to the international departure lobby | Every item must still be available |
| 2. Start the procedure | Scan the passport at a tax-free procedure terminal, or use the eligible Visit Japan Web process where offered | This starts the customs-confirmation procedure and shows the next required action |
| 3. Read the result | A Green Result completes the customs procedure; a Red Result requires an inspection | Do not move on until the required step is complete |
| 4. Follow a Red Result | Take all relevant goods to the designated customs inspection area | Customs must be able to verify the goods |
| 5. Check baggage | Only after the customs step is complete, hand over bags containing tax-free purchases | Checked bags cannot be retrieved for inspection |
| 6. Continue departure | Proceed with security and the remaining airline or seaport formalities | The goods must then be exported without delay |
Use the tax-free procedure terminal or eligible Visit Japan Web process
The standard method is to present the passport at a tax-free procedure terminal—either a kiosk or electronic terminal—before baggage check-in. At seven supported airports, an online Visit Japan Web option may also be available in the designated departure area.
Visit Japan Web is optional, not a replacement for careful luggage planning. If the online option is unavailable or the airport is not supported, use the terminal and follow on-site instructions.
Green Result — confirmation completed
A Green Result means no physical inspection is required and the customs-confirmation procedure is complete. Keep the goods with the journey and proceed to baggage check-in only after seeing that result.
Red Result — take the goods to customs
A Red Result means customs must inspect the tax-free goods. Bring the relevant purchases to the designated customs inspection area and follow the officer’s directions. Do not check the bag first.
Check luggage only after the customs step
Once a bag has been handed to the airline, it cannot be retrieved to complete this process. This is especially important for liquids, cosmetics, food, bulky purchases, or other items intended for checked baggage: keep them landside and accessible until customs is finished, then check them before security as normal.
Continue to security and departure formalities
After customs confirmation and any needed baggage check-in, continue through security, immigration, and boarding or embarkation. Goods that have passed customs confirmation must be exported without delay. Failure to export them can lead to collection of the consumption-tax equivalent and penalties.
Visit Japan Web and supported airports
The online departure procedure is announced for these seven airports:
- Narita International Airport
- Haneda Airport
- Kansai International Airport
- Chubu Centrair International Airport
- Fukuoka Airport
- New Chitose Airport
- Naha Airport
It works only within the designated areas of the international departure lobby using the dedicated Wi-Fi network provided for this procedure, and only before the security checkpoint. Travelers can review the broader service on the Digital Agency’s official Visit Japan Web page.
Do not assume the online option is available at another airport, at a domestic terminal, after security, or over an ordinary mobile connection. Terminal locations and local operating arrangements should be rechecked on the departure airport’s official information close to travel.
Checked luggage, missing items and consumed goods
Why one missing item can invalidate an entire receipt
Customs works by purchase transaction, such as a receipt. If one item from that transaction is not in the traveler’s possession, all goods attached to that transaction become ineligible for customs confirmation and the refund—not only the missing item.
This makes receipt-level packing more than a neatness trick. If several small products were bought together, verify the complete group before leaving for the airport.
What to do if food, drinks or cosmetics were consumed
Special packaging for consumables will disappear under the new system, but that does not make in-Japan consumption eligible. If all or part of a food, drink, cosmetic, or other consumable purchase has been used, do not submit that transaction at the terminal. Report the consumption to a customs officer at the counter instead, as directed in the official traveler FAQ.
Because one missing item affects the entire transaction, using one snack or toiletry can make every item on the same receipt ineligible for confirmation.
Goods that cannot qualify
Besides the specifically excluded bullion, precious-metal coins, and consumption-tax-exempt goods, the system is limited to purchases that the traveler can personally carry out of Japan. Items left in Japan, given to someone in Japan, or otherwise unavailable at departure cannot receive export confirmation.
If overseas delivery is needed, ask the shop whether it offers direct shipping and how that sale will be handled. The former method in which a traveler independently shipped tax-free goods as mail or parcels was abolished on March 31, 2025.
Domestic connections, seaports and cruise itineraries
Complete the process at the final point of departure from Japan
For an itinerary with a domestic flight followed by an international departure, complete the procedure at the airport where the traveler actually leaves Japan—not at the domestic origin airport. Keep the goods accessible throughout the domestic sector and until the customs step at the final departure airport is complete.
For a cruise that departs from its final Japanese port and ends outside Japan, complete the procedure at the final port in Japan using the electronic terminal before checking baggage. For a “fly and cruise” trip in which a ship leaves Japan, calls overseas, returns to Japan, and the traveler later flies out, complete the procedure for the stay at the airport where the final flight leaves Japan; it is not required during the temporary cruise departure.
Special caution for domestic-to-international connections
Through-checked baggage creates an obvious risk: the relevant goods may become inaccessible before the traveler reaches the international departure lobby. Confirm baggage handling with the airline before the first check-in and allow enough connection time for the customs procedure at the final Japanese airport.
When designing a multi-city route, build a realistic 10-day Japan itinerary that leaves room for the final departure process rather than treating the connection as an ordinary domestic transfer.
Who sends the refund—and when?
The shop or its provider issues the money
Customs does not become the universal refund counter under the new system. Customs confirms that the qualifying goods are leaving Japan. The tax-free shop, or a refund service provider appointed by it, sends the amount equivalent to consumption tax after that confirmation.
Why method, fees, currency and timing can vary
Official guidance lists possible methods including bank transfer, credit-card transfer, app-based refund, or cash at the port of departure after confirmation. These are possibilities, not a promise that every shop will offer all of them.
The store’s process controls registration, timing, supported method, and any provider-specific terms. Fees and currency handling should therefore be checked before purchase, especially for expensive items. Include the final out-of-pocket price—not the headline refund alone—when you estimate family travel costs in Japan.
Customs confirmation is not the same as an airport refund counter
A Green Result or a completed Red Result confirms the customs step. It does not necessarily mean cash is handed over on the spot. Follow the refund instructions received from the shop and retain the receipt and any refund registration details until the money arrives.
What if the trip crosses November 1, 2026?
Separate purchases into two groups:
- Made on or before October 31, 2026: handled under the system then in effect, in which eligible purchases are generally sold tax-excluded.
- Made on or after November 1, 2026: handled under the refund method, with tax paid at purchase and customs confirmation required before the shop or provider issues the refund.
Keep the receipts and goods for each group distinct. The approved official sources do not describe one combined procedure for a trip containing purchases under both systems, so do not merge them or assume one terminal result resolves both. Ask the shop how its transaction will be handled and recheck Japan Tourism Agency guidance close to departure.
Departure-day checklist
- ☐ Confirm that departure is within 90 days of every new-system purchase.
- ☐ Carry the passport and any other status-specific documents.
- ☐ Match every item to its purchase transaction or receipt.
- ☐ Keep food, drinks, cosmetics, and other consumables unused.
- ☐ Keep all tax-free goods accessible in the international departure lobby.
- ☐ Do not check a bag containing tax-free goods before the customs procedure.
- ☐ Use the tax-free procedure terminal or the supported Visit Japan Web option.
- ☐ If the result is Green, continue only after confirmation is complete.
- ☐ If the result is Red, present the goods in the designated customs area.
- ☐ Check baggage only after the customs step.
- ☐ Keep refund registration details and receipts until payment arrives.
- ☐ Allow extra time without relying on a promised queue or processing time.
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Frequently asked questions
Do I receive the tax refund at the airport?
Not necessarily. Customs confirms export at the airport or seaport, but the shop or its refund provider issues the refund. Some shops may offer cash at the departure point after confirmation; others may use a bank transfer, credit-card transfer, or app. Ask the shop about its exact method and timing.
Must I show every tax-free item to customs?
Every item must be in the traveler’s possession and available. A Green Result means no physical inspection is required. A Red Result means the goods must be presented to customs.
Can tax-free goods be placed in checked luggage?
Yes, but only after the tax-free customs procedure is complete. Keep the suitcase and goods accessible until a Green Result or the required Red Result inspection has been completed, then check the bag.
What does a Green or Red Result mean?
A Green Result means the customs procedure is complete without a physical inspection. A Red Result means the traveler must bring the tax-free goods to the designated customs inspection area.
Can I use Visit Japan Web for the tax-free procedure?
At Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose, and Naha airports, the online option may be used in designated international-departure areas over the dedicated Wi-Fi network, before security. Elsewhere, or if the online option is unavailable, use a tax-free procedure terminal.
What happens if one item from a receipt is missing?
The entire purchase transaction is affected. If even one item tied to a receipt or purchase record is missing, none of the tax-free goods in that transaction can receive customs confirmation for the refund.
Can I use food or cosmetics before leaving Japan?
Not if a refund will be claimed for that transaction. If any consumable has been partly or fully used, do not use the terminal for that transaction; report it to a customs officer. Other items on the same receipt may also lose eligibility because the full transaction must be present.
How long after purchase can I claim the refund?
Customs confirmation must be completed within 90 days of purchase. Counting begins on the day after purchase and ends on the 90th day; a November 1 purchase therefore has a January 30 deadline in the following year.
Where do I complete the process after a domestic flight connection?
Complete it at the airport from which the international flight leaves Japan. Keep the tax-free goods accessible until then and be cautious about checking bags through from the domestic origin.
