Japan will overhaul its tax free shopping program for foreign visitors starting 01 November 2026. The shift is major : instant tax free shopping at stores will end, and all tourists must first pay the consumption tax and then, either claim a refund process at an airport or any authorized tax-refund counter before departure or, after receiving customs approval, file a refund claim upon returning home.

Old System (Until Oct 2026)

• Tax exemption applied instantly at the store.

• Show passport → pay tax‑free price.

• Stores handled paperwork electronically.

New System (Starting 01 Nov. 2026)

• You pay full price including 10% consumption tax at checkout.

• You can apply for a refund at the airport kiosk or any authorized tax-refund counter before leaving Japan. If you prefer, you can also complete the refund process after returning home by using an international money transfer service.

• Refund is issued after departure, not on the spot.

• Some items will no longer qualify (e.g., goods shipped overseas).

Eligible purchasers (same basic concept as now) :

• Non‑residents / short‑term visitors (tourists, business visitors) staying less than six(6) months.

• Must present a passport (or equivalent document) at purchase.

Generally not eligible :

• Medium‑ to long‑term residents, students, workers with residence status.

• People who do not carry the goods out of Japan within the allowed period.

Exact legal definitions follow the National Tax Agency’s “eligible tax‑free goods purchasers” category.

Types of goods

General goods :

• Electronics, fashion, bags, watches, accessories, home goods, etc.

Consumables :

• Food, drinks, cosmetics, medicines, snacks, etc.

• Must be unopened and taken out of Japan within a fixed period. 

Minimum purchase amounts

The new system inherits the current thresholds (unless later revised).

Total purchase per day per store :

• At least ¥5,000 (tax‑excluded) for general goods.

• At least ¥5,000 (tax‑excluded) for consumables.

Some shops may combine categories if system settings allow.

Time limit to take goods out of Japan

Under the new refund method, customs must confirm that :

• Goods are carried out of Japan within 90 days from the date of purchase.

• This 90‑day rule is central—no confirmation, no tax exemption for the shop.

1. In‑store purchase procedures

A. Shop at a designated tax‑free shop

• Look for the “Tax‑Free Shop” logo; only registered shops can use the system.

B. Present your passport at checkout

• Staff verify you are an eligible non‑resident.

C. Pay full price including 10% consumption tax

• No more instant discount; the receipt will be tagged as tax‑free eligible in the system.

D. Electronic purchase record is created

• Store sends purchase data (amount, items, date, passport info) to the tax system.

E. Receive receipt and (if used) store guidance

• Some shops or airports may provide a QR code or instructions for the refund process.

2. Airport/store procedures and exit confirmation

At the departure airport or port, before you leave Japan :

A. Go to the tax refund / customs confirmation area

• Signage will indicate “Tax Refund,” “Tax‑Free Shopping Refund,” or similar.

B. Present

• Passport

• Boarding pass or flight info

• Receipts or digital records (if required)

• Goods themselves, especially high‑value items or consumables (may be inspected).

C. Customs confirmation

• You are leaving within 90 days of purchase, and

• You are carrying the goods out of Japan.

This confirmation is recorded electronically as “customs confirmation information.”

3. Refund processing period and methods

After customs confirmation :

• Refund is processed by the refund operator / system, not by customs.

Typical methods (exact options may differ by operator) :

• Credit card refund

• Bank transfer

• E‑wallet / app‑based refund

Timing

• Not instant; processed after departure, often within a set number of days or weeks.

• You may receive a notification email or app message if using a digital service.

A major goal of the reform is to prevent abuse, especially for expensive bulk purchases.

Key points :

High‑value purchases (e.g., luxury goods, large electronics, bulk items) may face:

• Stricter ID checks.

• More frequent physical inspection at the airport.

Business operators (shops) only get their own tax exemption if :

• They properly store purchase records, and

• They can match them with customs confirmation information.

This creates a closed loop :

Store sale → electronic record → customs confirmation → shop’s tax exemption

From 01 April 2025 until the full switchover in November 2026, expect :

• More rigorous checks even under the old “instant” system.

• Possible pilot use of refund‑style flows at some airports or shops.

• Gradual unification of data systems between shops, airports, and tax authorities.

Travelers during this period should:

• Carefully follow store and airport instructions, as procedures may differ slightly by location.

• Allow extra time at the airport if using tax‑free shopping.

Keep everything

• Receipts, purchase confirmations, and original packaging—especially for consumables.

Pack smart

• Keep tax‑free goods accessible in carry‑on in case customs wants to see them.

Watch the 90‑day rule

• If your stay is long or you buy early in the trip, make sure departure is still within 90 days of purchase.

Expect a delayed refund

• Don’t rely on the tax refund for immediate cash at the airport; treat it as money that will arrive after you’re home.

Check your refund method

• Use a credit card or account you’ll still have access to when the refund arrives.