Japan Tax-Free Buyers Pay Full Price From 1 November 2026 and Claim Refunds at Departure

From 1 November 2026, tax-free purchases in Japan move to a refund system for purchases made on or after that date. Buyers pay the full tax-inclusive price at the shop and claim the consumption tax back when they leave the country. Purchases made through 31 October stay under the current system, according to the Japan Tourism Agency.

The change replaces the point-of-sale exemption that applies until October 2026. Under the new method, the refund depends on customs confirming that the goods are leaving Japan. The key steps now come at the departure airport.

What Changes at the Shop Counter

Purchases made on or after 1 November 2026 follow the refund method. Until October 2026, the exemption is applied at the register or refunded at the store’s tax-free counter, according to Japan Guide. Under the new method, the shop no longer removes the tax at the register. The buyer pays the tax-inclusive price, and the tax equivalent is returned later, either by the shop itself or by an entrusted refund operator, according to the Tourism Agency’s refund page.

The minimum purchase is 5,000 yen before tax, at the same store on the same day, according to the Tourism Agency’s refund page. Japan Guide says the same minimum applies before and after the change. The Tourism Agency’s current-system page sets the same 5,000-yen threshold for both general items and consumables.

Japan Guide and the Japan National Tourism Organization (JNTO) both report that the separate rules for general goods and consumables will be abolished. Under the current system, consumables are packed in bags or cardboard boxes that must not be opened in Japan, according to the Tourism Agency’s current-system page. Japan Guide and the Tourism Agency both say the special packaging for consumables is being abolished.

Confirmation Deadline
The Japan Tourism Agency says customs confirmation must be completed within 90 days of the purchase date, and goods must be taken out of Japan promptly after confirmation.

Purchases Before and After the 31 October Cutoff

Purchases made through 31 October 2026 remain under the current system, where the tax is exempted at the point of sale. Purchases made on or after 1 November fall under the refund method, as the Tourism Agency’s refund page states. Under the current system, Japan Guide says consumables must be bought within 30 days of departure and general goods within six months.

Sources differ on how the 90-day limit is framed. The Tourism Agency says customs confirmation must be completed within 90 days of the purchase date. Japan Guide describes 90 days as the window for buying goods before departure. JNTO says the period for taking purchased goods out of Japan will be extended from 30 days to 90 days.

The Tourism Agency’s current-system page also states that from 1 April 2025, shoppers who send tax-free items home themselves by international parcel lose tax-free eligibility. Under the same page, items must be presented to customs during an examination if requested.

Customs Confirmation Before Check-In

Visitors complete the departure procedure at a tax-free procedure terminal in the international departure area, before checked baggage is dropped off. At Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose and Naha, travellers can use Visit Japan Web instead, within the designated wireless LAN area in the departure lobby, up to the security checkpoint.

The terminal shows one of two results. Green means no inspection is needed and the confirmation ends. Red means the goods must be shown at a customs inspection point. The procedure, including any inspection, must be finished before boarding. If the traveller stops the inspection for their own reasons, such as missing the boarding procedure, customs confirmation is not recorded. If the tax-free procedure leaves no time to depart, neither the airline nor customs provides compensation, according to the Tourism Agency.

JNTO says travellers file for the refund at customs when leaving Japan, before checking in for their return flight. Japan Guide says a green result lets travellers proceed to check-in, and that the refund is claimed through the method the store provides.

Travellers who connect from a domestic flight to an international flight complete the procedure at their final departure airport from Japan. Those on fly-and-cruise itineraries complete it at the Japanese airport where they leave the country.

Under the new method, the refund depends on customs confirming that the goods are leaving Japan.

Documents, Eligibility and Goods Rules

The passport is the document shoppers present at the terminal, according to the Tourism Agency. Japan Guide also says shoppers show their passport at the store and advises getting a passport stamp on entry, or requesting one right after using automated immigration gates, because some retailers may still check for a physical mark. JNTO says shoppers still show their passport at the point of sale, where the purchase is logged electronically for verification.

All purchased goods must be with the traveller during the procedure. Each receipt counts as one unit, so if any item on a receipt is missing, no item on that receipt is confirmed. Consumables consumed in Japan before departure are not eligible, and goods partly or fully consumed before departure must be declared to a customs officer. Gold and platinum bullion are excluded.

Japan Guide describes the eligible shoppers under the current rules as temporary visitors to Japan. For the current system, the Tourism Agency lists foreign tourists and Japanese temporary returnees who entered Japan within the past six months as eligible, while diplomats, government officials and U.S. military personnel are excluded. Shops verify entry status with a landing permission certificate or other documents.

Confirmed goods must leave Japan promptly. The Tourism Agency says that otherwise the exempted tax is collected and penalties may apply. Japan Guide says purchases must be what the shopper can personally carry out of Japan, which replaces the current declaration that goods are not for business use.

Refund Amounts, Rates and Open Points

Refunds are issued by the shop or an entrusted refund operator. The Tourism Agency directs shoppers to contact the individual shop for refund details. Refunds are paid by the shop or an entrusted refund operator. Japan Guide gives the current exemption rates as generally 10%, or 8% for food and non-alcoholic drinks.

Japan Guide says the 500,000-yen cap on consumables per trip will be abolished. The Tourism Agency’s current-system page lists the same 500,000-yen figure as an upper limit on same-store, same-day consumable purchases, excluding tax.

The list of documents shops require changed for purchases from 1 November, according to the Tourism Agency’s refund page. The page also links to a list of eligible purchasers under the refund method.