Japan tax-free shopping from 1 November 2026: how the new refund system works

Under the old system, eligible visitors were exempted from consumption tax at the till of a tax-free shop (or got it back at the store's counter), and customs checked the goods after security, in the restricted area. The Japan Tourism Agency says that for purchases made on or after 1 November 2026 the system shifted to the Refund Method: you buy at the tax-inclusive price, a customs inspection at the airport or seaport confirms the goods are leaving Japan, and the amount equivalent to the consumption tax is refunded after that. The agency's leaflet adds that the customs check now happens before security, in the general area of the departure lobby, and that you must leave Japan within 90 days of the purchase date.

What counts as tax-free goods changed as well. The agency's comparison table lists three things as abolished: the split between general goods and consumables, the ¥500,000 ceiling and special sealed packaging for consumables, and the requirement to confirm that goods aren't for business use. In its place, purchases are limited to quantities you can personally carry out of Japan when you leave. The minimum spend stays the same, and the excluded items are now gold and platinum bullion, gold and platinum coins, and items that are already exempt from consumption tax.

One older change still catches people out: the agency's FAQ notes that the separate-shipment option, under which shoppers posted their own tax-free goods abroad, was abolished on 31 March 2025.

Eligibility is defined by residence and length of stay, not by where you come from. The Japan Tourism Agency's list for the Refund Method covers non-residents of foreign nationality who can show they have been in Japan for less than six months since entry — the usual case is the Temporary Visitor status in your passport — and people staying under certain landing permits, such as cruise passengers and crew, who show that permit together with the passport. Japanese nationals who live abroad also qualify on a temporary return of less than six months if they can prove they have lived outside Japan continuously for two years or more; the accepted documents are a copy of the koseki no fuhyō, a residency certificate or, since the change, a My Number Card showing the move abroad.

The spending rule is ¥5,000 or more, excluding tax, per store per day. Purchases at different shops aren't added together, and neither are two days at the same shop. The quantity you buy must be something you can carry out of Japan yourself when you leave. For a single item of ¥1 million or more (excluding tax), the agency says customs may ask to see certificates of authenticity or warranties with the item, so keep them with it.

Individual stores add their own conditions, so read the store's page if you plan a big purchase. Takashimaya's tax refund page, for example, says its tax-free procedure is only available to the purchaser in person, that the name on a credit card used must match the passport, and that if you entered Japan through an automated or face-recognition gate you need an entry stamp in your passport to qualify there.

Show your passport at the tax-free shop and pay the tax-inclusive price. The Japan Tourism Agency says the refund itself is paid by each tax-free shop or by a refund service provider the shop uses, and that how you register your refund method is explained at the shop when you buy — so ask there, before you leave the counter. According to the agency's FAQ, possible refund methods include bank transfer, credit card, app-based refunds and cash at the port of departure after customs confirmation, but they vary by shop.

Department stores often route this through a central counter. Takashimaya's page, for instance, says you must register at its Tax-Free counter on the same day as the purchase, that no tax is refunded at the counter itself, and that once customs confirms the export the tax equivalent is refunded minus a system handling fee. Other stores will do it differently; their own pages or staff are the only reliable guide.

Keep every receipt and keep each receipt's items together. Customs checks goods per purchase transaction, and the National Tax Agency's Visit Japan Web FAQ explains that purchase records are generally listed per receipt, not per product. A slim wallet for your passport and receipts saves a scramble at the kiosk.

Special sealed bags for food and cosmetics are gone, but that doesn't mean you can use them in Japan. The Japan Tourism Agency is explicit: if consumables such as food, drinks or cosmetics are consumed in Japan, they aren't eligible for the customs inspection or the refund. If you have eaten or used some of them, the agency tells you not to use the kiosk at all and to report it to a customs officer at the counter instead.

The rule bites harder than it looks, because inspection works per receipt. If even one item from a receipt is missing — a box of sweets you opened at the inn, a face mask you tried — none of the goods on that receipt qualify. The simplest habit is to leave tax-free goods unopened until you are home, and to pay separately for anything you intend to eat or use during the trip.

Posting tax-free goods home yourself isn't an option either: the separate-shipment method was abolished on 31 March 2025, and at the airport you need every item with you. The agency's FAQ says whether a shop can ship tax-free goods overseas for you depends on the shop, so ask before you buy rather than after. Once goods have passed the customs check, you must take them out of Japan without delay; otherwise the tax is collected and penalties apply.

The order is the whole point. The Japan Tourism Agency says tax-free procedure terminals and customs inspection areas are in the international departure lobby, before baggage check-in, and that you must have all your tax-free goods with you when you present your passport. You can't do the procedure after checking in your luggage, and checked luggage can't be taken back out to do it.

1. Arrive with extra time. 2. Before check-in, go to a tax-free procedure terminal (or use Visit Japan Web, below) and scan your passport; the agency says this takes only a few seconds. 3. A Green Result means the procedure is complete. A Red Result means you take the goods to the customs inspection area to be checked. 4. Only then check in your bags, go through security and immigration. If you are connecting from a domestic flight to an international one, do all of this at the airport where you actually leave Japan.

Allow real time for it. The agency says the check, including any inspection, must be finished before boarding procedures; if you give up because you are short of time, it counts as not completed, and neither the airline nor customs compensates you if you miss your flight. Japan Customs publishes floor maps of the kiosks and inspection areas for each airport and seaport, and notes that some airports and seaports don't have a kiosk on a permanent basis.

Packing all your tax-free purchases together in one bag you can open quickly makes a Red Result painless. If that bag will then go into the hold, weigh it at your hotel the night before so you don't have to repack at the counter.

At seven busy airports — Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose and Naha — you can do the same check on your phone instead of at a kiosk. Japan Customs says you connect to a dedicated Wi-Fi network in the international departure lobby (before security) and use Visit Japan Web, which you must have set up beforehand; if it doesn't work, use the kiosk. The National Tax Agency's FAQ adds that your Visit Japan Web account needs your passport and landing-permit stamp details, that it shows purchase records from the past 90 days (even from shops where you didn't show the Visit Japan Web code), and that you tap 'Confirm' before checking your bags.

Kansai: the Osaka Customs guide for the airport says Terminal 1 has 12 tax refund kiosks on the 4th floor and Terminal 2 has 4 in the check-in lobby, each next to a customs inspection area. It warns that the kiosks may be congested and recommends the Wi-Fi method.

Haneda and Narita: from 1 November 2026, Japan Airport Terminal and GLORY run 'Self Tax Refund' machines that pay refunds in cash (yen) for shoppers who chose a cash refund at a participating tax-free shop. Their press release stresses that the customs eligibility check still comes first, before security. At Haneda the refund machines are on the 3rd-floor departure concourse of Terminals 2 and 3, after immigration; at Narita they are on the 4th floor of Terminal 1's Central Building and the 3rd floor of Terminal 2's Main Building, before security, open 6:00–24:00. Naha has them on the 2nd-floor departure concourse after immigration. Other shops pay by card, bank transfer or app, as described above.

A ryokan gift shop or an onsen-town souvenir store follows the same rules as any other shop. Only shops licensed as tax-free shops can sell tax-free: the Japan Tourism Agency explains that each store needs its own permit from the local tax office, and licensed shops may display the 'Japan. Tax-free Shop' symbol mark. If you can't see it, ask at the counter whether the shop is tax-free and how its refund is paid.

Because the ¥5,000 minimum is per store per day, a few small purchases spread across the inn's shop and the stores in town won't add up to one tax-free purchase. Ask the shop how its refunds work before you pay. And think about what you will actually use: onsen manjū or local sake you plan to enjoy in your room shouldn't go on the same receipt as gifts you're taking home, because one opened item disqualifies the whole receipt.

Anything you send home from the ryokan by courier can't be part of a tax-free purchase: tax-free goods have to leave Japan with you, and the separate-shipment option ended on 31 March 2025. Keep tax-free purchases in your own luggage until the airport check is done.