Japan tax refund 90-day rule: the last day to pass customs

Last day for the customs check, by purchase date

Add 90 days to the purchase date. The table shows purchases made on the first of each month.

Last day to pass the customs check for goods bought on the first of each month (counted by the National Tax Agency's rule)
Bought on	Last day for the customs check
Sun 1 Nov 2026	Sat 30 Jan 2027
Tue 1 Dec 2026	Mon 1 Mar 2027
Fri 1 Jan 2027	Thu 1 Apr 2027
Mon 1 Feb 2027	Sun 2 May 2027
Mon 1 Mar 2027	Sun 30 May 2027
Thu 1 Apr 2027	Wed 30 Jun 2027
Sat 1 May 2027	Fri 30 Jul 2027
Tue 1 Jun 2027	Mon 30 Aug 2027
Thu 1 Jul 2027	Wed 29 Sep 2027
Sun 1 Aug 2027	Sat 30 Oct 2027
Wed 1 Sep 2027	Tue 30 Nov 2027
Fri 1 Oct 2027	Thu 30 Dec 2027
Mon 1 Nov 2027	Sun 30 Jan 2028
Wed 1 Dec 2027	Tue 29 Feb 2028

Source: National Tax Agency — Tax-Free Shopping System will be shifted to the Refund Method (FY2025 tax reform leaflet)

How the 90 days are counted

The day you buy is not counted. Day 1 is the next day.

National Tax Agency“Within 90 days from the date of purchase” means the period from the day following the date of purchase to the 90th day. For example, if you purchase products on November 1, the deadline for confirmation at customs is January 30 of the following year.National Tax Agency

If you miss the deadline

Without the customs check there is no refund.

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

Frequently asked questions

How many days do I have to leave Japan after tax-free shopping?

90 days. You must pass the customs check when you leave within 90 days of the purchase, counted from the day after you buy.

If I buy on 1 November 2026, what is the last day?

30 January 2027. The count starts on 2 November.

What if I stay in Japan longer than 90 days after buying?

The purchase cannot be confirmed by customs, so the consumption tax is not refunded.

Related items

Sources for this page

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
Japan Tourism Agency Refund method: page for travellers (旅行者向け特設ページ)checked October 2, 2026