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Japan tax-free shopping 2026: new tax refund rules from 1 November

From 1 November 2026 tax-free shopping in Japan works as a refund. You pay the price including consumption tax in the shop. Before you check in your bags at the airport, a customs check confirms that the goods are leaving Japan within 90 days of the purchase. The shop then refunds the tax.

New rules start
1 Nov 2026
Minimum per shop
5,000 yen
Leave Japan within
90 days
Tax in the price
10%, food 8%

Until 31 October 2026 and from 1 November 2026

Tax-free shopping in Japan until 31 October 2026 and from 1 November 2026 (Japan Tourism Agency)
Until 31 October 2026From 1 November 2026
Price you pay in the shopTax-free price, or a refund at a tax-free counterPrice including consumption tax
Refund of the tax—Paid by the shop after the customs check
Customs check when you leaveAfter securityBefore security, before you check in your bags
Deadline for the customs check—Within 90 days of the purchase
Minimum purchase5,000 yen or more5,000 yen or more (no change)
Food, drinks, medicine and cosmeticsUp to 500,000 yen, in a sealed bagNo upper limit in yen, no sealed bag

Show

14 pages

The steps4

What changes, the three steps, the customs check at the airport and the refund.

The rules4

Who and what qualifies, the 90-day deadline and using goods before you leave.

Special cases4

Connecting flights and cruises, Japanese nationals living abroad, expensive items and shipping.

Numbers2

The tax in the price by amount, and tax-free shops by prefecture.

The three steps

Shop, customs check, refund. The customs check comes before baggage check-in.

The three steps of tax-free shopping from 1 November 2026 (Japan Tourism Agency)
StepWhereWhat you do
1BuyTax-free shopShow your passport, pay the price including consumption tax and register how you want the refund.
2Customs checkAirport or seaport, before you check in your bagsScan your passport at a tax-free procedure terminal. A green result ends the procedure. A red result means a customs officer inspects the goods.
3RefundAfter the customs checkThe shop or its refund operator pays back the consumption tax.

Do the customs check before you check in your bags. You must have every item with you at the terminal. Bags handed to the airline cannot be brought back for the tax-free procedure.

How much comes back

The refund is the consumption tax in the price: 10%, or 8% on food and drink other than alcohol.

Consumption tax in the price at 10% and 8% (rates from the National Tax Agency)
Price before taxYou pay at 10%Tax at 10%You pay at 8%Tax at 8%
5,000 yen5,500 yen500 yen5,400 yen400 yen
10,000 yen11,000 yen1,000 yen10,800 yen800 yen
30,000 yen33,000 yen3,000 yen32,400 yen2,400 yen
50,000 yen55,000 yen5,000 yen54,000 yen4,000 yen
100,000 yen110,000 yen10,000 yen108,000 yen8,000 yen

Airports with the online procedure

At 7 airports you can use Visit Japan Web instead of a terminal.

The online procedure works inside the part of the international departure lobby covered by its dedicated wireless LAN, up to the security checkpoint.

What the authorities say

Three points from the notice that the National Tax Agency, Japan Customs and the Japan Tourism Agency give to travellers.

Official English texts call this check "customs confirmation" or "customs inspection".

No Customs procedure, No RefundWhen departing Japan within 90 days of the date of purchasing tax-free goods, you will be required to present your passport and complete customs confirmation. If you do not complete customs confirmation, you cannot receive a consumption tax refund.National Tax Agency, Japan Customs and Japan Tourism Agency
Show Items Upon RequestTax-free goods purchasers must be able to present the tax-free goods upon request at customs.National Tax Agency, Japan Customs and Japan Tourism Agency
Don't Keep Tax-Free Items in JapanTax-free goods that have been confirmed by Customs must be exported without delay. If they are not exported, the amount of consumption tax equivalent to the exempted consumption tax shall be collected, and you will be subject to a penalty.National Tax Agency, Japan Customs and Japan Tourism Agency

Where the tax-free shops are

Japan had 64,127 tax-free shops on 31 March 2026. 62.0% are in the three big metropolitan areas.

Prefectures with the most tax-free shops, 31 March 2026

Tokyo16,145
Osaka7,115
Kanagawa3,730
Fukuoka3,296
Aichi3,095
Hokkaido2,976
Chiba2,914
Saitama2,308
Kyoto2,264
Hyogo2,182

Frequently asked questions

When do Japan's tax-free rules change?

On 1 November 2026. Purchases from that day are paid with tax and refunded after a customs check.

How does tax-free shopping work in Japan from November 2026?

You show your passport and pay the price including tax, pass a customs check before checking in your bags when you leave within 90 days, and the shop refunds the consumption tax.

What is the minimum for tax-free shopping in Japan?

5,000 yen or more before tax, in the same shop on the same day.

How much is the tax refund in Japan?

10% of the price before tax. Food and drink other than alcohol are taxed at 8%.

Where do I do the customs check for tax-free goods at the airport?

At a tax-free procedure terminal in the international departure lobby, before baggage check-in. At Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose and Naha you can also use Visit Japan Web.

Can I use tax-free items before leaving Japan?

Goods other than consumables can be used. If you eat, drink or use up any food, drinks, medicine or cosmetics, nothing on that receipt is refunded.

How do I get the money?

The shop or its refund operator pays it by a method such as bank transfer, credit card, app or cash at the airport. The shop explains when you buy.

What if I checked in my suitcase before the customs check?

The goods in it cannot be confirmed. Checked baggage cannot be brought back for the tax-free procedure.

Where these numbers come from

Japan's tax-free shopping rules under the refund method from 1 November 2026: steps, eligibility, minimum purchase, deadline and consumption tax by amount, from the Japan Tourism Agency and the National Tax Agency; number of tax-free shops by prefecture from the Japan Tourism Agency.

Download this data (CSV)

The rules on this page come from the Japan Tourism Agency and National Tax Agency pages on the refund method that starts on 1 November 2026, checked on 2 October 2026.

Compiled by Japan Japan !! · Updated October 2, 2026