Skip to main content

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

How tax-free shopping in Japan works from 1 November 2026: you pay the price including consumption tax, a customs check at the airport confirms within 90 days that the goods are leaving Japan, and the shop refunds the tax. The steps, who and what qualifies, the 5,000 yen minimum and the amounts.

14 / 14 pages

Scroll →

The steps

4

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

What changes on 1 November 2026

From 1 November 2026 you pay the price including consumption tax and get the tax back after a customs check when you leave Japan.

New rules start1 Nov 2026

What changes on 1 November 2026The refund method

From 1 November 2026

Price in the shop
Includes consumption tax
Customs check
Before you check in your bags
Refund
From the shop, after the customs check
No change
The 5,000 yen minimum
New rules start
1 Nov 2026
Shop price
With tax
Customs check
Before check-in
Deadline
90 days

Open the full pageOfficial page: Japan Tourism Agency

Most searched
How it works: the three steps

Show your passport and pay with tax, pass the customs check before you check in your bags, then the shop refunds the tax.

Steps 3

How it works: the three stepsShop, customs check, refund

Step 1
Buy in a tax-free shop and register your refund method
Step 2
Customs check at the airport or seaport
Step 3
Refund from the shop
Steps
3
Minimum
5000 yen
Deadline
90 days
You show
Passport

Open the full pageOfficial page: Japan Tourism Agency

Most searched
At the airport: the customs check

Scan your passport at a tax-free procedure terminal in the international departure lobby, before you check in your bags.

WhenBefore check-in

At the airport: the customs checkBefore baggage check-in

Before you check in your bags. Checked bags cannot be brought back for the tax-free procedure.

Where
International departure lobby, before baggage check-in
Green result
The procedure is finished
Red result
A customs officer inspects the goods
Visit Japan Web
Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose and Naha
When
Before check-in
Where
Departure lobby
Online at
7 airports
Result
Green or red

Open the full pageOfficial FAQ: Japan Tourism Agency

Most searched
Getting the refund

The shop or its refund operator pays the tax back after the customs check, by a method such as bank transfer, card, app or cash.

Who paysThe shop

Getting the refundFrom the shop, after the customs check

Who pays
The tax-free shop or its refund operator
When
In general after the customs check
Possible methods
Bank transfer, credit card, app, or cash at the port of departure
Who pays
The shop
When
After the check
Methods named
4
You register
In the shop

Open the full pageOfficial FAQ: Japan Tourism Agency

The rules

4

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

Most searched
Who can shop tax-free

Visitors with Temporary Visitor status who entered Japan less than six months ago can shop tax-free by showing a passport.

Since entryUnder 6 months

Who can shop tax-freeStatus of residence and the six-month rule

Temporary Visitor
Passport
Cruise ship tourists
Passport and the landing permit
Japanese nationals
Two years or more abroad, with a document that proves it
Since entry
Under 6 months
You show
Passport
If Japanese
2 years abroad
On the list
10

Open the full pageOfficial page: Japan Tourism Agency

What you can buy and the 5,000 yen minimum

5,000 yen or more before tax in the same shop on the same day. Gold and platinum bullion and coins are excluded.

Minimum 5000 yen

What you can buy and the 5,000 yen minimumPer shop, per day, before tax

Minimum
5,000 yen or more before tax, per shop per day
Upper limit
None in yen. Only what you can carry out of Japan yourself
Excluded
Gold and platinum bullion, gold and platinum coins, goods exempt from consumption tax
Minimum
5000 yen
At the till, 10%
5500 yen
Upper limit
None in yen
Excluded
Gold and platinum bullion and coins

Open the full pageOfficial page: Japan Tourism Agency

The 90-day deadline

Pass the customs check within 90 days of the purchase, counted from the day after you buy.

Deadline 90 days

Most searched
Using what you bought before you leave

Goods other than consumables can be used in Japan. Use any food, drink, medicine or cosmetics and nothing on that receipt is refunded.

Sealed bagAbolished

Using what you bought before you leaveFood, drinks, medicine and cosmetics are different

Food, drinks, medicine, cosmetics
Using any part of them cancels the refund for the receipt
Other goods
Can be used, if you take them out of Japan
One item missing
Nothing on that receipt is confirmed
Sealed bag
Abolished
Consumables
Do not use
Other goods
Can be used
Checked per
Receipt

Open the full pageOfficial FAQ: Japan Tourism Agency

Special cases

4

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

Connecting flights and cruises

With a domestic connection, do the customs check at the airport where you leave Japan.

Domestic firstLast airport

Connecting flights and cruisesWhere to do the customs check

Domestic flight first
The airport where you leave Japan
Cruise that starts and ends abroad
The last port in Japan, before baggage check-in
Domestic first
Last airport
Cruise
Last port in Japan

Open the full pageOfficial FAQ: Japan Tourism Agency

Japanese nationals living abroad

Two years or more abroad, returned less than six months ago. From 1 November 2026 a My Number Card is accepted.

Years abroad2 or more

Japanese nationals living abroadTwo years or more outside Japan

What to show
Passport and one document that proves two years abroad
Accepted documents
Copy of the family register attachment, Certificate of Residence, or My Number Card
Years abroad
2 or more
Since returning
Under 6 months
Documents
3
New
My Number Card

Open the full pageOfficial page: Japan Tourism Agency

Items of 1 million yen or more

For an item of 1 million yen or more before tax, customs may ask for the certificate of authenticity or the warranty.

Per item, before tax 1,000,000 yen

Items of 1 million yen or moreCertificates and warranties

Which items
A single item of 1 million yen or more before tax
What to have ready
The certificate of authenticity or the warranty
Per item, before tax
1,000,000 yen
Have ready
Certificate or warranty

Open the full pageOfficial FAQ: Japan Tourism Agency

Sending purchases home

The separate shipment method for posting tax-free goods home yourself was abolished on 31 March 2025. A shop can ship abroad for you as an export.

Posting it yourselfNo refund

Sending purchases homePosting it yourself or shipping from the shop

No refund if you post it yourself

You post them yourself
The tax is not refunded
The shop ships them
Exempt as an export. Ask the shop
Posting it yourself
No refund
Shipped by the shop
Exempt as an export

Open the full pageOfficial page: National Tax Agency

Numbers

2

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

Most searched
How much comes back

The refund is the consumption tax in the price: 10%, or 8% on food and drink other than alcohol. On 10,000 yen before tax that is 1,000 yen.

Standard rate 10%

How much comes back10%, or 8% on food and drink

Standard rate
10%
Food and drink
8%, except alcohol and eating out
From a price with tax
Divide by 11 at 10%
Standard rate
10%
Food and drink
8%
On 10,000 yen
1000 yen
On 100,000 yen
10,000 yen

Open the full pageOfficial page: National Tax Agency

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
5000 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

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

Diagram of tax-free shopping in Japan from 1 November 2026 in three steps: buy at a tax-free shop paying the price including consumption tax, pass the customs check at the airport or seaport before checking in your bags within 90 days, then the shop refunds the consumption tax.

Figure by japan-japan.com, from the Japan Tourism Agency page for travellers.

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.

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

Bar chart of consumption tax at 10%: 500 yen on 5,000 yen before tax, 1,000 yen on 10,000 yen, 3,000 yen on 30,000 yen, 5,000 yen on 50,000 yen, 10,000 yen on 100,000 yen and 30,000 yen on 300,000 yen.

Figure by japan-japan.com. Rates: National Tax Agency, No.6303.

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 yen1000 yen10,800 yen800 yen
30,000 yen33,000 yen3000 yen32,400 yen2400 yen
50,000 yen55,000 yen5000 yen54,000 yen4000 yen
100,000 yen110,000 yen10,000 yen108,000 yen8000 yen

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.

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 Refund

When 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 Request

Tax-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 Japan

Tax-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

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
  1. Tokyo16,145
  2. Osaka7,115
  3. Kanagawa3,730
  4. Fukuoka3,296
  5. Aichi3,095
  6. Hokkaido2,976
  7. Chiba2,914
  8. Saitama2,308
  9. Kyoto2,264
  10. Hyogo2,182

Tile map of Japan's 47 prefectures coloured by the number of tax-free shops on 31 March 2026. Tokyo has the most with 16,145, followed by Osaka with 7,115, Kanagawa with 3,730, Fukuoka with 3,296 and Aichi with 3,095. The total is 64,127.

Figure by japan-japan.com, from the Japan Tourism Agency count of tax-free shops (31 March 2026).

Photos on this page
The steps: 小田急4000系ファン / CC0 / Wikimedia Commons (cropped)
The rules: RuinDig/Yuki Uchida / CC BY 4.0 / Wikimedia Commons (cropped)
Special cases: Syced / CC0 / Wikimedia Commons (cropped)
Numbers: DVMG / Shinsaibashisuji - panoramio / CC BY 3.0 / Wikimedia Commons (cropped)

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.

Read more

Where these numbers come from

Show all 15
  1. Refund method: page for travellers (旅行者向け特設ページ)Japan Tourism Agency
  2. Frequently Asked Questions for Travelers (Refund Method)Japan Tourism Agency
  3. FAQ for travellers on the refund method, Japanese (旅行者向け よくある質問)Japan Tourism Agency
  4. Refund method leaflet for travellers (English)Japan Tourism Agency
  5. Changes to the procedure: comparison table (手続の変更点)Japan Tourism Agency
  6. Who can buy tax-free under the refund method (免税購入対象者一覧)Japan Tourism Agency
  7. Tax-free shops by prefecture, 31 March 2026 (都道府県別消費税免税店数の分布)Japan Tourism Agency
  8. Shift of the tax-free shop system to the refund method (輸出物品販売場制度のリファンド方式への見直し)National Tax Agency
  9. Tax-Free Shopping System will be shifted to the Refund Method (FY2025 tax reform leaflet)National Tax Agency
  10. 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)National Tax Agency
  11. Notice to Foreign Travelers Who Purchase Tax-Free Goods (from November 2026)National Tax Agency, Japan Customs and Japan Tourism Agency
  12. Consumption tax rates, No.6303 (消費税および地方消費税の税率)National Tax Agency
  13. Reduced tax rate system, No.6102 (消費税の軽減税率制度)National Tax Agency
  14. Special site on the consumption tax rate cut (消費税率引下げ特設サイト)National Tax Agency and Ministry of Finance
  15. Visit Japan WebDigital Agency

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 !! · Last updated