How Japan’s tax-free refund method works
From 1 November 2026 tax-free shopping in Japan stops being a discount at the register and becomes a refund after you leave. Here is what changes, what stays, and the traps to avoid.
What changes on 1 November 2026
| Purchases up to 31 Oct 2026 | Purchases from 1 Nov 2026 | |
|---|---|---|
| At the shop | Tax removed at checkout; you pay the pre-tax price. | You pay the tax-included price. The shop records the sale against your passport. |
| At the airport | Customs may check your goods at departure. | Customs confirmation at a tax-free procedure terminal, before bag drop, within 90 days of purchase. |
| Refund | Nothing to refund. | Paid by the shop or its refund operator after the confirmation, by card, bank transfer, app or cash at the port. |
| Categories | General goods and consumables handled separately; consumables capped at ¥500,000 and sealed in special bags. | No categories, no cap, no special packaging. Consumables must still be unused when you leave. |
| Minimum | ¥5,000 pre-tax per store per day, per category. | ¥5,000 pre-tax per store per day, all goods combined. |
The switch is by purchase date. There is no transition period: something bought on 31 October follows the old rules even if you fly home in November.
Who can shop tax-free
Non-residents visiting Japan, in practice people on a “Temporary Visitor” stay (diplomatic and official statuses also qualify). Residents and people working in Japan do not. Japanese nationals who have lived abroad for two years or more can qualify with proof of overseas residence, such as a residency certificate, a copy of the family-register attachment, or a My Number Card showing the move abroad. Bring your passport to the shop.
What happens at the airport
- Do the tax-free procedure first, before you check in any bags. The terminals are in the international departure lobby, before baggage check-in. Checked bags cannot be retrieved, and every tax-free item has to be with you.
- Scan your passport at a tax-free procedure terminal. At the seven major airports you can instead use Visit Japan Web on your phone while connected to the dedicated Wi-Fi in the marked area, which runs up to the security checkpoint. Either way it takes seconds.
- Read the result. GREEN: the customs procedure is complete. RED: take your goods to the customs inspection area and show them to the officer.
- Keep every item from every receipt with you, consumables unused. If one item from a receipt is missing, that whole receipt loses the refund. If you ate, drank or used something, do not use the terminal; report it to the customs officer at the counter.
- Then check in your bags and go through security. The whole procedure, including any inspection, must be finished before your boarding procedures, so arrive with time to spare.
- The refund comes later from the shop or its refund operator. Customs does not pay you. It arrives by the method you registered at the shop: bank transfer, card, app or cash at the port. See Where’s my refund?
The 90-day window
The customs confirmation has to happen when you leave Japan, within 90 days of the purchase date. The National Tax Agency counts the 90 days from the day after the purchase, so the last possible day is the purchase date plus 90 days. Buy on 1 November and the last day is 30 January. If you leave later than that, the shop is told the goods were not confirmed and there is no refund. The calculator works this out for every receipt and checks it against your departure date.
Consumables and anything you used
The sealed bags are gone, but the rule behind them stays: food, drinks, cosmetics and other consumables bought tax-free must leave Japan unused. If you consume all or part of a purchase, do not use the terminal for it; report it to the customs officer at the counter. Customs confirms goods per receipt, so one eaten snack costs the refund on everything else on that receipt.
Items of ¥1,000,000 or more
For a single item priced at ¥1,000,000 or more before tax, the shop records details that identify it, such as brand, model and serial number. Customs may ask you to show a certificate of authenticity or warranty together with the item, so keep those documents with the goods, not in your checked bag.
Refund methods and fees
Customs confirms; the shop pays. Refunds come from the tax-free shop or a refund service provider it hires, by bank transfer, credit card refund, app or cash at the port, and the shop explains how to register your refund method when you buy. The law does not set a fee or say who pays it. Department stores currently charge 1.55% of the pre-tax price at their tax-free counters; most other retailers have not said what they will do from November.
Connections, cruises and airport duty-free
- Domestic flight, then international: do the procedure at the airport you leave Japan from, your final departure point. Bags checked through from the domestic flight cannot be retrieved there, so keep the tax-free goods with you until the customs step is done.
- Fly and cruise: do the procedure for your whole stay at the domestic airport you depart from, before baggage check-in.
- Airport duty-free shops after security are unaffected. They sell duty-free at the moment of purchase, as before.
Frequently asked questions
I bought something on 31 October 2026 and fly out in November. Which rules apply?
The purchase date decides. Anything bought up to 31 October 2026 follows the old system: the tax was removed at the register and there is nothing to claim at the airport. Only purchases made on or after 1 November 2026 go through the refund method.
Do I get the full 10% back?
You get back the consumption tax that was inside the price: 10/110 of a tax-included price for most goods, 8/108 for food and drink, minus any handling fee the shop or its refund operator charges. Department stores have quoted 1.55% of the pre-tax price under the current system, which leaves about 8.45% on standard goods. Many shops have not announced their fee yet.
Is there a minimum spend?
Yes. Purchases must total ¥5,000 or more before tax at the same store on the same day. Receipts from the same shop on the same day are combined; the old split between general goods and consumables is gone.
Is there a maximum?
The ¥500,000 cap on consumables is abolished. For any item priced at ¥1,000,000 or more before tax, the shop records identifying details such as the serial number, and Customs may ask you to show a certificate of authenticity or warranty together with the item.
Where exactly do I do the customs check?
At a tax-free procedure terminal in the international departure lobby, before you check in your baggage. At Narita, Haneda, Kansai, Centrair, Fukuoka, New Chitose and Naha you can instead use Visit Japan Web while connected to the dedicated Wi-Fi in the marked area, which runs up to the security checkpoint.
I already checked in my bag with the goods inside. Can I still get the refund?
No. Checked baggage cannot be retrieved, and the procedure requires every tax-free item to be with you when you scan your passport. That is why the customs check has to come before bag drop.
I ate some of the snacks I bought tax-free. What now?
Do not use the terminal for that purchase. Report the consumption to a customs officer at the counter. Customs confirms goods receipt by receipt, so a receipt with a missing or consumed item is not eligible for the refund.
Can I ship or mail my tax-free purchases home instead of carrying them?
Not on your own. Posting or shipping your own tax-free goods abroad, the old separate-shipment method, was abolished on 31 March 2025. Whether a shop offers overseas shipping of tax-free goods is up to that shop, so ask before you buy. Anything else has to be with you at the customs check.
What do GREEN and RED mean?
After you scan your passport the terminal shows whether an inspection is needed. GREEN: no inspection, the customs procedure is complete. RED: take your goods to the designated customs inspection area and show them to the officer.
How and when will I be paid?
By the shop or by a refund service provider the shop uses, not by Customs. Possible methods are bank transfer, credit card refund, app-based refund, or cash at the port of departure after the customs confirmation. The shop tells you how to register your refund method when you buy, and the refund is generally processed after the customs confirmation reaches the shop.
I am connecting from a domestic flight. Where do I do the procedure?
At the airport from which you leave Japan, your final departure point, not at the domestic airport. Bags checked through from the domestic flight cannot be retrieved there, so keep the tax-free goods in your hand luggage or check them in only after the customs step. If you fly to a port to join a cruise, do the procedure for your whole stay at the domestic airport you leave from, before baggage check-in.
Does Visit Japan Web replace the terminal?
It is an optional alternative at the seven major airports. You need to be connected to the dedicated Wi-Fi inside the marked area of the international departure lobby. The result is the same GREEN or RED decision.
Does the change affect airport duty-free shops?
No. Shops in the departure area after security sell duty-free at the moment of purchase as before. The refund method applies to tax-free shops in town.
Sources: Japan Tourism Agency (English page and traveller FAQ on the refund method), National Tax Agency Q&A (April 2025), Osaka Customs. Full list on the Sources page.
This is an estimate. Refund amounts, fees and payout methods are set by each shop or its refund operator, and this site cannot guarantee a refund.