Japan's new tax-free rules from 1 November 2026: what changes
Purchases made from 1 November 2026 follow the refund method. You pay the price including consumption tax, customs confirms at the airport that the goods are leaving Japan within 90 days of the purchase, and the shop refunds the tax. The 5,000 yen minimum does not change.
From 1 November 2026
Before and after, side by side
Purchases made on or after 1 November 2026 follow the new rules. There is no period when both sets of rules apply.
| Until 31 October 2026 | From 1 November 2026 | |
|---|---|---|
| Price you pay in the shop | Tax-free price, or a refund at a tax-free counter | Price including consumption tax |
| Refund of the tax | — | Paid by the shop after the customs check |
| Customs check when you leave | After security | Before security, before you check in your bags |
| Deadline for the customs check | — | Within 90 days of the purchase |
| Minimum purchase | 5,000 yen or more | 5,000 yen or more (no change) |
| General goods and consumables | Two separate categories | One category |
| Upper limit on consumables | 500,000 yen per shop per day | Abolished |
| Sealed bag for consumables | Required | Abolished |
| Check that the goods are not for business use | Required | Abolished |
| Goods that are excluded | Goods clearly bought for business or resale; gold or platinum bullion; goods exempt from consumption tax | Gold and platinum bullion; gold and platinum coins; goods exempt from consumption tax |
| People on a landing permission for cruise ship tourists, crew members, an emergency or distress | Show the landing permit | Show the passport and the landing permit |
| Japanese nationals living abroad | Copy of the family register attachment or Certificate of Residence, showing the registered domicile | The same documents or a My Number Card. The registered domicile is not needed |
Source: Japan Tourism Agency — Changes to the procedure: comparison table (手続の変更点) · Japan Tourism Agency — Refund method leaflet for travellers (English)
The separate shipment rule, which let you post purchases abroad yourself tax-free, ended on 31 March 2025.
What this means for your trip
Five points from the Japan Tourism Agency's page for travellers.
- You pay the price including consumption tax in the shop.
- Keep every item on a receipt until the customs check. If one item is missing, nothing on that receipt is refunded.
- Do the customs check before you check in your bags. Checked bags cannot be brought back.
- Arrive at the airport early. If you stop an inspection to catch your flight, it does not count as a customs check.
- Food, drinks, medicine, cosmetics and other consumables no longer come in a sealed bag, but using them in Japan cancels the refund.
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.
The official wording
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".
Frequently asked questions
When does Japan's tax-free system change?
On 1 November 2026. Purchases made from that day are paid with tax and refunded after a customs check.
Is tax-free shopping in Japan ending?
No. Visitors still get the consumption tax back. From 1 November 2026 it is refunded after a customs check instead of being taken off in the shop.
Do the new rules depend on when I buy or when I leave Japan?
On when you buy. The refund method applies to goods bought on or after 1 November 2026, whatever the date you leave.
Does the 5,000 yen minimum change?
No. The minimum stays at 5,000 yen before tax, in the same shop on the same day.
Do tax-free shops still seal food, medicine and cosmetics in a bag?
No. The special packaging for consumables is abolished from 1 November 2026. If you eat, drink or use them in Japan, you cannot pass the customs check for that receipt.
Related items
Official page: Japan Tourism Agency
Sources for this page
- Japan Tourism Agency Refund method: page for travellers (旅行者向け特設ページ)checked October 2, 2026
- Japan Tourism Agency Changes to the procedure: comparison table (手続の変更点)checked October 2, 2026
- Japan Tourism Agency Refund method leaflet for travellers (English)checked October 2, 2026
- National Tax Agency Tax-Free Shopping System will be shifted to the Refund Method (FY2025 tax reform leaflet)checked October 2, 2026
- National Tax Agency Q&A on the tax-free shop system under the refund method, overview, April 2026 (輸出物品販売場制度に関するQ&A)checked October 2, 2026
- National Tax Agency, Japan Customs and Japan Tourism Agency Notice to Foreign Travelers Who Purchase Tax-Free Goods (from November 2026)checked October 2, 2026
Compiled by Japan Japan !! · Updated October 2, 2026