Key points: Japan's tax-free shopping system for foreign visitors switches to the Refund Method for goods purchased on or after November 1, 2026. You pay the tax-inclusive price at checkout. When you leave Japan, you complete a customs check, and the shop then refunds the consumption tax. The purchase date, not your departure date, decides which system applies.
- At the shop: pay the tax-inclusive price and register your refund details.
- At departure: complete the customs check before you check in your luggage.
- Deadline: leave Japan and complete the check within 90 days of the date of purchase.
- Fees: National Tax Agency and Japan Tourism Agency materials do not mention refund fees. Ask the shop.
Based on official materials from Japan's National Tax Agency and the Japan Tourism Agency. By TaxFreeOnline.jp | Sources last checked: September 22, 2026
Which system applies to your trip?
It depends on the purchase date of each item, not on when you leave. The National Tax Agency states there is no transition period in which both systems run side by side.
Table 1: Which system applies, by purchase date
| When you buy | System that applies |
|---|---|
| Everything on or before October 31, 2026 | Old system (even if you leave in November or later) |
| Everything on or after November 1, 2026 | Refund Method |
| Some on or before Oct 31, some on or after Nov 1 | Each item follows the system for its own purchase date |
*The purchase date is the day the shop hands over the goods, and the new system generally applies from 0:00 on November 1. Shops open past midnight that count sales from 0:00 to 1:00 as October 31 sales may still use the old system for that hour. Follow the shop's guidance.
Source: National Tax Agency, Q&A on the Refund Method (Overview), Q8–Q9 (Japanese)
What changes under the Refund Method?
The biggest change is that you pay the tax first and get it back after the customs check. Several purchase restrictions are also removed.
Table 2: Old system vs. Refund Method
| Item | Old system (purchases through Oct 31, 2026) | Refund Method (purchases from Nov 1, 2026) |
|---|---|---|
| Price at checkout | Tax-free price (or refunded at a tax-free counter) | Tax-inclusive price, refunded after the customs check |
| Minimum purchase | Generally ¥5,000 (excl. tax) per shop per day, per category (general goods / consumables) | ¥5,000 (excl. tax) per shop per day, no categories |
| Upper limit for consumables | ¥500,000 | Abolished |
| Separate general / consumable categories | Applies | Abolished |
| Special sealed packaging for consumables | Required | Abolished |
| Personal-use requirement (not for resale or business) | Applies | Abolished |
| Where the customs check takes place | After the security check (restricted area) | Before the security check (non-restricted area) |
Sources: National Tax Agency, Refund Method pamphlet (Japanese); Japan Tourism Agency, comparison of procedures (Japanese); Japan Tourism Agency, English leaflet for travelers; Japan Tourism Agency, tax-free shopping page (Japanese)
Three kinds of goods cannot be bought tax-free under the new system: gold and platinum bullion, gold and platinum coins, and goods that are exempt from consumption tax. You can only buy as many tax-free goods as you can carry out of Japan yourself.
Source: National Tax Agency, Refund Method pamphlet (Japanese)
4 rules to know before you shop
These rules decide whether you get your refund, so it helps to know them before you buy.
- 90-day deadline. You must leave Japan and complete the customs check within 90 days of the date of purchase, counted from the day after purchase. The National Tax Agency's example: for goods bought on November 1, the deadline is January 30 of the following year.
- One receipt is one unit. Customs checks each purchase record, which is generally one transaction on one receipt. If even one item on a receipt is not with you, none of the items on that receipt can be refunded. Different receipts and different shops are judged separately.
- Do not open or use up consumables before you leave. If you eat or use up any part of a consumable, such as food, cosmetics or medicine, it can no longer go through the customs check. Other goods can still go through even if you used them in Japan, as long as you have them with you when you leave.
- Keep the original packaging. If you separate the item from its box or bag, customs may not be able to identify it. The same applies if you throw away packaging that shows the model number. Keep everything as it was when you bought it.
Sources: National Tax Agency, Q&A on the Refund Method, Q37 and Q39 (Japanese); National Tax Agency, Refund Method pamphlet (Japanese)
What to do at the shop
Under the new system, you pay the tax-inclusive price at checkout. According to the Japan Tourism Agency, the steps at the shop are:
- Show your passport and pay the tax-inclusive price.
- Register your refund details (for example, a credit card).
- Listen to the shop's explanation of the refund procedure.
We also recommend asking at checkout how you will be refunded, whether there is a fee, and where and when you will get the money. Keep your receipts and note which items are on the same receipt.
Sources: Japan Tourism Agency, English leaflet for travelers; Japan Tourism Agency, tax-free shopping page (Japanese)
At departure: complete the customs check before checking in luggage
You must complete the customs check before you check in your luggage. Once your luggage is checked in, you cannot get it back to complete the check.
- Scan your passport at a terminal for tax-free procedures at the departure airport or seaport. You can also use Visit Japan Web instead of the terminal at Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose and Naha airports. This works only in the departure lobby area before security where the dedicated Wi-Fi is available.
- Check the result. Green means the customs check is complete. Red means you must go to the customs inspection area and show the goods.
- Get your refund from the tax-free shop, or a company acting on its behalf, after the customs check.
If you have eaten or used up a consumable and no longer have it, do not use the terminal. Tell a customs officer instead. The Japan Tourism Agency also asks travelers to arrive at the airport or seaport with plenty of time.
Sources: Japan Tourism Agency, tax-free shopping page (Japanese); National Tax Agency, Q&A on the Refund Method, Q33 (Japanese); National Tax Agency, Refund Method pamphlet (Japanese)
When you may not get your refund
You may not get a refund in any of these situations.
- You leave Japan more than 90 days after the date of purchase.
- At least one item on a receipt is not with you, including consumables you have eaten or used up.
- You checked in your luggage before the customs check.
- You stopped the customs inspection partway, for example because you were late for boarding. It does not count as a completed check, and neither the airline nor customs will compensate you.
- You flew from a domestic flight to an international one and did not do the procedure at the final airport where you leave Japan.
Also, if goods that have already passed the customs check end up not being taken out of Japan, customs will collect an amount equal to the consumption tax. If you fail to export them without good reason, you may also face penalties.
Sources: National Tax Agency, Refund Method pamphlet (Japanese); Japan Tourism Agency, tax-free shopping page (Japanese)
Refund payment, fees and timing: what official rules leave open
Official materials only state that the tax-free shop pays the refund, and that it may use another company to do so. Most other details are not set.
- How you are refunded: not set by law. The National Tax Agency gives examples: bank transfer, refund to a credit card, transfer through an app, or cash at the departure airport or seaport. Ask the shop which method it uses.
- Fees: materials from the National Tax Agency and the Japan Tourism Agency do not mention refund fees. Ask the shop.
- Where and when you get the refund: not specified in official materials. The Japan Tourism Agency advises asking the shop.
Sources: National Tax Agency, Q&A on the Refund Method, Q57 (Japanese); Japan Tourism Agency, tax-free shopping page (Japanese)
FAQ
If I buy on October 31 and leave on November 2, does the new system apply?
No. The system is decided by the purchase date, so goods bought on or before October 31 are not covered by the Refund Method.
Is the minimum still ¥5,000?
Yes. Under the new system, the minimum is ¥5,000 excluding tax per shop per day, with no product categories.
Special packaging is abolished. Can I open and use items before leaving?
Not consumables: once eaten or used up, they cannot go through the customs check. Other goods can be used, but you must have them with you when you leave, and it is best to keep the original packaging.
Is there a refund fee?
Official Japanese materials say nothing about refund fees. Ask the shop before you pay.
Can I use Visit Japan Web?
Yes, at some airports. According to the Japan Tourism Agency, you can use Visit Japan Web instead of the terminal at Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose and Naha. It works only in the departure lobby before security, within the dedicated Wi-Fi area. (Source: Japan Tourism Agency)
Sources
- National Tax Agency, Refund Method pamphlet (Dec 2025, Japanese)
- National Tax Agency, Q&A on the Refund Method, Overview (revised Apr 2026, Japanese)
- National Tax Agency, Q&A on the Refund Method (Jul 2026, Japanese)
- Japan Tourism Agency, tax-free shopping page (Japanese)
- Japan Tourism Agency, English leaflet for travelers
- Japan Tourism Agency, comparison of procedures (Japanese)
By TaxFreeOnline.jp | Sources last checked: September 22, 2026. We will update this article when official information changes.
