Tax-free shopping in Japan

Tax-free shopping is available to non-residents of Japan, in practice foreign visitors in the country on a short-term status such as Temporary Visitor, who present their passport at purchase. Japanese nationals who have lived abroad for an extended period and meet the published conditions can also qualify. Foreign residents holding a residence card are not eligible, and neither are purchases intended for business use or resale.

Under the refund system, shoppers pay the tax-inclusive price at a registered tax-free shop and show their passport, and the shop transmits a purchase record to the tax authorities. When leaving Japan, the traveller completes the export check before check-in, at a customs terminal in the departure area or through Visit Japan Web. Customs may ask to inspect the goods. Once export is confirmed, the shop or its refund agent pays back the tax by the method agreed at purchase, often to a credit card.

The reform abolishes the separate treatment of consumables such as cosmetics, food and drink: they no longer need special sealed packaging and there is no upper limit. They must still not be used in Japan. Goods must leave the country within 90 days of purchase, and if several items are bought on one receipt, all of them must be presented at departure, or the refund for that purchase lapses.

Until 31 October 2026, the tax was deducted at the till on presentation of a passport. Consumables were sealed in special bags that had to stay closed until departure, and separate limits and deadlines applied to consumables and general goods. There is no transition period in which both systems run in parallel; purchases made from 1 November 2026 follow the refund rules.

Refunds fail most often because travellers pack tax-free goods in checked baggage before the export check, arrive too late for the procedure, or no longer have all items from one receipt. Goods sent home by post or courier are not covered by the standard export check. Anyone planning large purchases should read the conditions of the shop and its refund method before paying.