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.
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The steps
4
What changes, the three steps, the customs check at the airport and the refund.
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)Scroll →
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)
Food, drinks, medicine and cosmetics
Up to 500,000 yen, in a sealed bag
No upper limit in yen, no sealed bag
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)Scroll →
Step
Where
What you do
1Buy
Tax-free shop
Show your passport, pay the price including consumption tax and register how you want the refund.
2Customs check
Airport or seaport, before you check in your bags
Scan your passport at a tax-free procedure terminal. A green result ends the procedure. A red result means a customs officer inspects the goods.
3Refund
After the customs check
The 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.
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.
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.
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.
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.
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.