Japan's tax-free shopping rules change in November 2026
Checked against 25 official sources. 25 minute read.
What to know first
Japan's tax-free shopping process changes on 1 November 2026. In general, goods handed over by the shop through 31 October use the current purchase-time exemption. For handovers from 1 November, you pay the tax-inclusive price, complete Customs confirmation when leaving Japan, and receive the refund through the shop's process. Your departure date alone does not decide which system applies.
Conditions to check
- The shop must check eligibility, documents and purchase conditions; a passport alone is insufficient.
- A narrow accounting exception between 00:00 and 01:00 on 1 November may preserve the old process; ask the shop whether it applies rather than assuming a choice between systems.
- Under the new method, complete departure confirmation within 90 days of purchase and before baggage check-in, keeping all goods relevant to the purchase record available.
- Confirm the shop's refund method, fees, currency, registration and timing; Customs confirmation and refund payment are separate.
- Refund method starts
- Goods handed over from 1 November 2026
- Minimum purchase
- ¥5,000 excluding tax per shop per day
- Customs confirmation deadline
- Within 90 days of purchase
On this page
Conditions that change the answer
- Best for
- Visitors buying tax-free before or after the November 2026 system change.
- When it's not worth it
- Need a determination on your individual eligibility, Customs outcome, or refund status? Please check directly with the relevant store, Customs, or official authority.
Choose by traveller type
- Decision map
- Before purchasing: check buyer IDs + goods delivery timing + purchase rules + shop refund terms | At departure (refund system): complete Customs inspection before checking any luggage | After confirmation: take the goods out of Japan without delay; shop refund processing remains a separate step
- What general information cannot confirm
- An order confirmation, payment receipt, departure date, receipt image or airport guide does not prove that goods were physically handed over, that midnight-exception rules were met, what Customs finally decided or how the refund is processed.
Use goods handover, not only your departure date
15-second answer
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| Handover timing | Process to follow | Key details to confirm |
|---|---|---|
| Through 31 October 2026 | Current point-of-sale tax exemption process. | Individual eligibility and Customs inspection result. |
| 00:00–01:00 on 1 November 2026 | The old process can apply only when every stated accounting condition is met. | The shop's continuously applied accounting basis and 31 October treatment. |
| From 1 November 2026 | The standard refund process is to pay the tax-inclusive price and have your purchases verified at departure. The old system applies only when every condition of the limited midnight exception is met. The store or refund operator usually pays the refund after departure, though stores may advance it at their own discretion and risk. | The shop’s method, timing, fee, currency and outcome. |
| Check with the store about item handover rules and any exceptions | Confirm tax-free procedures directly with the shop beforehand. Ask the shop to confirm the missing facts before deciding which process applies. | do not assume which tax system applies based on the itinerary alone. |
The principal transfer point is when the tax-free shop hands the goods to the eligible purchaser. Order, payment and departure dates alone do not establish that event. A qualifying shop-arranged direct-shipment transaction may use a separate export-exemption scheme. Confirm its conditions with the shop; ordinary courier or EMS shipment alone does not establish eligibility for that scheme. The midnight exception is not a general overlap period or a shop's free choice. If handover or every exception condition is not confirmed, treat the applicable process as not confirmed and ask the shop to confirm all terms before proceeding.
Check purchaser status and documents before totals
Before calculating totals
Before checking whether the purchase reaches JPY 5,000, ask the shop to verify the purchaser's eligible nonresident category and the required documents. The official lists describe general categories; the shop must check the individual transaction.
Travelling on a British, French or German passport? See entering Japan on a UK, French or German passport for stay length, extensions and the departure tax.
On a narrow screen, swipe the table sideways to see all three columns.
| Document category | Official guidance and verification | do not assume |
|---|---|---|
| Non-resident foreign nationals under the current tax-free system | A qualifying status includes Temporary Visitor, Diplomat or Official. The shop verifies the purchaser from the passport or prescribed information. Most eligible foreign-national routes require less than six months since entry. Diplomat, Official and U.S. military routes are exceptions to that time condition. | When re-entry permission was used, the official current flow checks the first or original landing date, not the re-entry date. A foreign passport, tourist itinerary or entry date alone does not establish eligibility. |
| Current-system returning Japanese national | Confirm less than six months since temporary return and two continuous years of address or residence outside Japan. Bring the passport and a Residency Certificate or an officially issued copy of the Koseki no Fuhyō (Family Register Attachment). The National Tax Agency includes officially issued electronic Residency Certificates and their printouts. Required recency and recorded details still apply; a casual photo or photocopy of a paper document is not the same as an official electronic certificate. | A Japanese passport alone is not enough. |
| Foreign-national list for purchases made on or after 1 November 2026 | The revised document list covers named statuses and landing permissions. Most listed foreign-national nonresidents must confirm less than six months since entry. Diplomats, official personnel and U.S. military members are excluded from that time condition. The required passport or permit combination varies by route. A dual national must use the passport presented at entry; the procedure depends on that passport. For the ordinary Short-Term Stay branch, less than six months since entry is not enough by itself: the person must also be within the permitted-stay deadline. | Six months is not a universal shortcut. When re-entry permission was used, the official flow checks the first or original landing date, not the re-entry date. If an approved period-of-stay extension stamp is present, the updated status and permitted-stay deadline control. For a 90-day Short-Term Stay extension application awaiting a decision, the narrow official treatment lasts until the application decision or two months after the original permitted-stay deadline, whichever is earlier. Do not generalize that treatment to another status or extension. Special-landing rules also remain separate. |
| Returning-Japanese list for purchases made on or after 1 November 2026 | Confirm less than six months since temporary return and two continuous years outside Japan. Bring the passport plus a Residency Certificate, a copy of the Koseki no Fuhyō or a My Number Card. The My Number option includes its smartphone-based digital credential, must be valid and must show that the holder moved abroad without a later domestic-move entry. | For the revised supporting documents, honseki is not required to be shown. The shop still checks document recency, validity and recorded information. |
Compare purchase rules under the relevant tax-free system
Before checkout
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| Purchase verification | Handover through 31 October 2026 | Refund-method handovers from 1 November 2026, outside the narrow 00:00–01:00 exception |
|---|---|---|
| Minimum purchase amounts and item categories | Under the ordinary rule, for the same eligible purchaser at the same tax-free shop on the same day, use tax-exclusive totals. General goods must total JPY 5,000 or more; the official category table does not set the JPY 500,000 consumables cap on them. Consumables must total JPY 5,000–JPY 500,000. | Under the ordinary rule, for the same eligible purchaser at the same tax-free shop on the same day, use one tax-exclusive total of JPY 5,000 or more. The minimum is calculated without the former category split. |
| Consumables and packaging | Consumables must be sealed in designated tamper-proof packaging and cannot be opened or used while in Japan. If general merchandise and consumables are each under JPY 5,000, current rules do not combine them automatically. A store may choose to package the general items under consumable rules, which allows the combined total to qualify. | The category distinction, JPY 500,000 consumables cap and former prescribed special-packaging requirement are abolished. That does not make every box or bag irrelevant at Customs. Consumables used or consumed in Japan cannot receive Customs confirmation or a tax refund. |
| Quantity and excluded goods | Goods must meet the current eligible-goods rules. Goods clearly bought for business use or resale are excluded. Gold or platinum bullion and consumption-tax-exempt goods are not tax-free goods. | The quantity is limited to goods you can personally carry and take out of Japan at departure. Gold or platinum bullion, gold or platinum coins, and consumption-tax-exempt goods are excluded. |
Collect the shop's refund terms before paying
Write down the shop's answers before paying
Ask the responsible tax-free shop or procedure counter to confirm each field. Enter only what it tells you for the exact transaction; do not copy a term from another shop, receipt or traveller.

A tax-free cashier sign at Naha Main Place in 2025
A sign photographed in 2025; use the dated rules below for your purchase.
Choose the next move without assuming a refund
After recording the shop's terms
The official guidance says the shop or its refund service provider handles the refund and that methods vary by shop. Use the exact answers recorded above to choose one next action.
- CompareUse only confirmed terms that apply to this purchase
If the shop confirmed the refund method or destination, currency, fee, timing and failure or correction contact, compare those exact shop terms before paying. A complete note does not guarantee or establish a refund.
- AskAsk the store directly about any missing terms
If any field is blank or unconfirmed, keep it not confirmed and ask the shop or procedure counter to clarify it. Customs confirmation alone does not fill in a missing payout method, fee, deadline or recovery route.
- SeparateCheck how you will pay separately
Open the cash-or-card guide (opens in a new tab) for payment acceptance, cash access and dynamic currency conversion. This internal link is not an affiliate link and cannot confirm eligibility, Customs completion or a refund.
For goods received on or before 31 October 2026
Use the current purchase-time exemption process. Present your passport and purchased tax-free goods to Customs when you leave Japan. Customs inspects possession as necessary.
If you put tax-free goods in checked baggage, obtain Customs confirmation before handing that baggage to the airline. If you do not possess and export the goods at departure, consumption tax is collected.
For purchases made on or after April 1, 2025, sending items overseas independently via international mail or parcel service no longer qualifies under the former unaccompanied baggage rule. A store-arranged direct export option may be available if all requirements are met; confirm current procedures directly with the shop.
These steps apply to goods handed over through 31 October 2026. Later handovers normally use the refund method, apart from the narrow midnight exception below.
For goods handed over from 1 November 2026
From 00:00 through 01:00 on 1 November 2026, the former tax-free process may only be used if the shop maintains its declared sales-accounting basis and logs the transaction under 31 October 2026. Outside this narrow exception, travellers must use the refund system.
- Pay the tax-inclusive price at the participating shop.
- Keep all tax-free goods available for departure confirmation. Customs uses the shop-submitted electronic purchase record; a paper receipt is not a universal terminal requirement, though Customs may ask for supporting documents.
- Complete the applicable Customs confirmation within 90 days of the purchase date.
- Follow the shop or refund operator's stated refund terms.
Three purchases under the 1 November 2026 refund method
Worked examples
Example A: one camera, new system
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| Input | Value |
|---|---|
| Handover date | 15 November 2026 (refund method applies) |
| Price | ¥55,000 including 10% consumption tax (¥50,000 + ¥5,000) |
| Departure | Narita, 20 December 2026 |
- At the shop: you pay the full ¥55,000. The shop records the sale electronically against your passport and explains its refund method (bank, card, app or cash at the port; each shop picks its own).
- Deadline: count from the day after purchase as day 1. 16 November is day 1, so day 90 is 13 February 2027. A 20 December departure is well inside.
- At Narita, before check-in: scan your passport at the tax-free kiosk in the departure lobby (or use Visit Japan Web on the dedicated airport Wi-Fi). Green result: done. Red result: show the camera at the Customs inspection area. Keep the camera with you until then, because checked bags can't be retrieved.
- Refund: ¥5,000, less any handling fee the shop or its refund operator has stated (no official fee is set), paid by the method you registered. Budget the full ¥55,000 until it arrives.
Result: The same tax saving as before (¥5,000), but you pay it up front and get it back after departure. Had you collected the camera on 31 October, you would have paid ¥50,000 at the till under the old system.
Example B: two small shops on the same day
Shop A (cosmetics) ¥3,000 and shop B (stationery) ¥2,500, excluding tax. Neither reaches the ¥5,000 minimum on its own. Combined, ¥5,500 counts together only if both shops have entrusted tax-free processing to the same operator and you complete the procedure at that operator's tax-free counter on the same day. Two receipts from neighbouring shops don't combine on their own. If the counter route isn't offered, neither purchase is tax-free.
Example C: a high-value item
A watch at ¥1,320,000 including tax (¥1,200,000 excluding tax) is over the ¥1,000,000 per-item line: carry its warranty or certificate of authenticity to the airport, because Customs may ask for it with the watch.
Dates, thresholds and deadlines
Key facts
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| Fact | Value | Official source (checked 11–18 October 2026) |
|---|---|---|
| Refund method starts | Goods handed over from 1 November 2026 (narrow 00:00–01:00 accounting exception) | Japan Tourism Agency |
| Minimum purchase | ¥5,000 excluding tax per shop per day; the category split and the ¥500,000 consumables cap are abolished | Japan Tourism Agency leaflet |
| Customs confirmation deadline | Within 90 days of purchase; the day after purchase is day 1 (1 November purchase: 30 January 2027) | National Tax Agency |
| Where | Kiosk in the international departure lobby before bag check-in; Visit Japan Web option at Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose and Naha. The Japan Tourism Agency describes the kiosk as "installed in the international departure lobby before baggage check-in". | Japan Tourism Agency: airport tax-free procedure |
| Refund methods | Bank transfer, card, app or cash at the departure port; varies by shop | Japan Tourism Agency FAQ |
| Standard consumption tax | 10% (8% reduced rate for food and non-alcoholic drinks) | National Tax Agency |
| Proposed food-rate cut | A bill approved by the Cabinet and sent to the Diet on 9 October 2026 would cut the rate on food and non-alcoholic drinks from 8% to 1% from 1 April 2027 to 31 March 2029. Alcohol, restaurant meals and newspaper subscriptions are not covered. It had not passed as of 18 October 2026. | Cabinet Secretariat: bill outline; House of Councillors: bill information |
Why the last row matters: food bought tax-free after April 2027 may carry a lower tax, and so a smaller refund. It is a bill, not yet law; we will recheck when the Diet votes on it.
Finish refund-method Customs confirmation at your final Japan exit point
This section explains the refund process for goods handed over on or after 1 November 2026, except where every condition of the limited midnight exception above is met.
If your itinerary connects a domestic flight to an international departure, complete the procedure at the final airport from which you leave Japan. Keep all tax-free goods with you until the procedure, including any required inspection, is complete. Do this before checking in any baggage.
- Green Result: no inspection is required; the Customs procedure is complete.
- Red Result: take all tax-free goods to the designated Customs inspection area.
Customs confirms the electronic purchase record, generally one sales transaction.
If all or part of a consumable has been consumed, do not complete the terminal procedure. Report the consumption to a Customs officer.
If another item is missing, the corresponding purchase record cannot be verified. Even one unaccounted-for item means none of the items in that transaction's record can be cleared. Official rules give no standard kiosk procedure for missing goods, so you must ask Customs how to proceed. Other purchase records are processed separately and are not automatically disqualified.
Customs decides the confirmation result; it does not choose or pay the shop's refund. The exact terminal and live interface, the queue, inspection selection, item treatment, corrections and the individual result remain not confirmed until the responsible authority acts.
For refund-method goods, the shop or operator sets the refund terms
This applies to goods handed over from 1 November 2026 in the refund-method lane. Official material lists bank, card, app and departure-port cash as examples. It does not promise that every shop offers every method, or that a refund is instant, fee-free, returned to the original card or paid in one particular currency.
- refund method and destination;
- processing turnaround and cutoff times;
- how fees, settlement currencies, and exchange rates are handled;
- partial return or cancellation handling; and
- failed card, bank, app or cash handoff.
Keep your receipts organized through departure to stay compliant with current transition rules
Start with the goods handover, not a shorthand purchase date
Keep store-confirmed handover records with each transaction. Order, payment, and departure dates alone do not determine which tax-free transition rules apply. The detailed handover table above, including its strict midnight exception, remains the official reference; a standard travel checklist cannot replace it. As NTA Q19 notes, ordering or paying for custom-made goods is treated separately from final handover.
Source: National Tax Agency: detailed refund-method Q&A, Q19
Connect the purchase record to the actual baggage plan
For refund-method goods handed over from 1 November 2026, outside the narrow midnight exception, keep the purchase records and goods available for Customs confirmation and any inspection. Collect airport-forwarded luggage before airline check-in. Collection does not exempt the goods from Customs checks; if items are missing or changed, follow the officer's instructions rather than assuming replacements are accepted.
Treat your Customs clearance status and final refund payout as separate outcomes
Keep a clear record of official statements from merchants or refund operators regarding payout destinations, adjustments, deadlines, and payment progress. Customs validation alone does not confirm that funds have been transferred or credited. Keep tax-inclusive totals in your travel budget until the refund clears, factoring in existing advance-refund rules and specific terms.
Mark a step complete only when it has actually finished
Keep a practical record of the transaction, item handover, goods, departure point, Customs status, shop or refund-provider contact, and next unresolved action. Never share passport details, full payment information, or private confirmation links in public messages. This checklist does not determine eligibility, modify an official purchase record, or set a universal refund deadline.
Sources for these steps
- National Tax Agency: detailed refund-method Q&A, Q19
Q19 (printed page 21) says the tax-free sales procedure takes place when goods are handed over, rather than when made-to-order goods are ordered or paid for earlier. Only this specific point was rechecked here; the original article keeps its other detailed transition rules.
- Japan Tourism Agency: traveller refund-method guide
Under the upcoming refund-based system, you must have your purchased goods and passport ready for inspection before airline check-in. Direct refund questions to the store; individual outcomes and payouts cannot be guaranteed in advance.
Details to confirm before paying and departing
- Before paying, check that the shop offers tax-free shopping and confirm your eligibility, required documents, and eligible items with staff.
- Confirm the handover date with the shop. For handovers between 00:00 and 01:00 on 1 November 2026, verify every midnight-exception rule; this is not a general grace period.
- Verify which items belong to each purchase record before checkout; records cannot be split later. Keep paper receipts for reference, though the digital record remains official.
- Under the refund method, complete Customs confirmation at your final Japan exit point within 90 days of purchase: use the tax-free kiosk in the international departure lobby before bag check-in, or Visit Japan Web at Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose and Naha. Follow the applicable cruise instructions when relevant.
- Keep the items accessible until the required Customs procedure and any inspection are complete, before handing over baggage. Customs decides the confirmation result.
- Check with the shop or refund operator about the payout method, timing, fees, currency, and what happens if registration or payment fails. Keep their written terms with your receipt.
Taking it home? Tax-free shopping in Japan does not change your allowance at home; see UK and EU customs allowances for goods from Japan before you fly.
Keep payment choices separate with the cash-or-card guide, and use the arrival checklist for the wider departure and entry preparation sequence.
Do this now
Next step
- At the till, ask: "Will you hand me the goods today, and is this the refund method or the old tax-free method?" (handover on or after 1 November = refund method).
- Ask: "How will you pay the refund, in which currency, by when, and is there a fee?" Write the answers on the receipt.
- Set a reminder for day 90 (the day after purchase is day 1) and keep every tax-free item with you, not in checked bags, until the airport kiosk and any inspection are complete.
- At the airport, go to the tax-free kiosk before the check-in counter.
Japan tax-free refunds: airport Customs confirmation from 1 November 2026
What changes to Japan tax-free shopping on 1 November 2026?
Keep purchases handed over before the change separate from purchases under the new refund method. For the later system, the traveler pays tax at purchase and the refund depends on departure-side Customs confirmation and the seller or operator's refund terms.
Where is Customs confirmation completed at departure?
For refund-method goods, complete it at the final airport or seaport from which you leave Japan, with all tax-free goods available and before checking in or handing over any baggage. Customs confirmation is not the refund; the shop or its refund operator pays any refund separately.
How will the Japan tax-free refund be paid in the new system?
Customs confirmation is a departure check, not the export itself or the payout, and the shop or refund operator controls the actual refund method, timing and any applicable conditions. Keep the purchase record and do not assume every seller uses the same payout route.
What if tax-free goods are already in checked luggage?
For refund-method goods, complete the tax-free procedure and any required inspection before checking in any baggage. The Japan Tourism Agency FAQ says checked baggage cannot be retrieved for the tax-free procedure; if tax-free goods are already in checked baggage, ask a Customs officer how that purchase record will be handled. Do not infer that a successful purchase alone proves the export confirmation required for the refund method.
Read next
- Using the official Visit Japan Web servicePrepare your arrival information through the official service and understand where it fits into airport procedures.
- Luggage forwarding, lockers or carrying it yourself?Compare the time, convenience, and logistics of three ways to move luggage between hotels and destinations.
- Cash or card in Japan: plan your everyday paymentsBuild a practical mix of cash, cards and transport payments for shopping, food and getting around.
Sources and how this guide was checked
About this guide
Japan's refund system principally follows when the tax-free shop hands the goods to the eligible purchaser. Your order, payment or departure date alone does not decide which process applies.
How we checked this guide
How we checked this
What changes on 1 November 2026
When you receive your goods determines which transition rules apply. Customs confirms departure requirements, while individual shops and operators set their own refund policies.
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| Question | What we found | Where it comes from | What this means for your trip |
|---|---|---|---|
| Which point in time determines whether the old or new system applies? | The transition event occurs when the tax-free shop hands the goods to the eligible purchaser. Order, payment and departure dates alone do not by themselves show that event. | National Tax Agency transition Q&A and July 2026 detailed Q&A | If the handover is not confirmed, ask the shop and keep the transition lane Unknown. A qualifying shop-arranged direct-shipment transaction may use a separate export-exemption scheme; ordinary courier or EMS shipment does not by itself show that lane. |
| Which buyer credentials and documents should you verify before checking totals? | Under the current tax-free system, eligible foreign non-residents must hold a qualifying status, such as Temporary Visitor, Diplomat, or Official. Shops verify the purchaser's identity with a passport or prescribed documents. Most qualifying categories require a stay of less than six months since entry; Diplomats, Official personnel, and U.S. military members are exceptions. For re-entry permit holders, the official process uses the original landing date on the landing permission stamp, not the re-entry date. Japanese nationals returning temporarily must have been back for less than six months and prove two continuous years of overseas residency. Shops check their passport together with a Certificate of Residence or an official certified copy of the Koseki no Fuhyo (Family Register Attachment). The National Tax Agency accepts official electronic Certificates of Residence and their printouts if they meet the issuance-date and record requirements. Casual photos or photocopies of paper originals are not accepted. For purchases on or after 1 November 2026, the Japan Tourism Agency outlines a revised document framework. Most listed foreign non-residents must verify entry within the past six months, excluding diplomats, official staff, and U.S. military personnel. Required passport or permit documents depend on the landing permission or status of residence. Dual nationals must present the passport used at entry, which determines their procedure. For standard Short-Term Stay, entry within six months and staying within the permitted stay limit are two separate required checks. The updated foreign-national process also uses the original landing date on the landing stamp for re-entry permit holders. If an extension of stay has been formally granted, the updated residence status and renewed deadline apply. For applicants awaiting a decision on a 90-day Short-Term Stay extension, specific transitional rules apply until the decision is issued or two months after the original expiration date, whichever comes first. Japanese nationals returning temporarily must confirm that they have been back for less than six months and lived abroad for two continuous years. Accepted proof includes the My Number Card and its smartphone-based digital credential showing overseas move-out. Supporting documents do not need to show the honseki address. | National Tax Agency guidance for eligible purchasers; Japan Tourism Agency traveller overview, foreign visitor process, Japanese national process, refund-method portal, eligible purchaser list, foreign visitor flowchart, Japanese document checklist, and FAQ; and National Tax Agency transition Q&A and detailed Q&A from July 2026. | Evaluate the two dates independently: confirmed goods handover selects the tax-system lane, while confirmed purchase date selects the applicable document list. The revised list's purchase-date label does not replace or override the goods handover that selects the tax-system lane. If handover is Unknown but purchase date is confirmed, keep the tax-system lane Unknown while the document list can be selected. If handover is confirmed but purchase date is Unknown, the tax-system lane can be selected while the document regime is still unconfirmed. Keep only an still unconfirmed axis Unknown and ask the shop rather than inferring it from order, payment, receipt or departure timing. A passport alone and less than six months alone are not universal eligibility results. For the revised foreign-national route, do not let a dual national choose either passport or generalize the narrow extension-application treatment to another status or extension. The individual's passport presented at entry, status, entry date or temporary-return date, permitted-stay deadline, extension application or approval state, document validity, readability and acceptance, shop participation, and whether the individual's digital, My Number or Visit Japan Web route is available and accepted are still unconfirmed until the relevant shop or authority confirms them. |
| Does using an automated gate remove the purchaser-document check? | No. If you pass through an automated gate, your passport may not receive a landing permission stamp. A tax-free shop cannot process a tax-free sale if it cannot verify your eligibility without that stamp. The National Tax Agency advises travellers planning tax-free shopping to ask an immigration officer for a stamp right after the automated gate, before heading through arrival Customs. Under the refund model, the Trusted Traveler Program (TTP) follows a separate procedure: you may be able to complete the purchase without a passport stamp if the shop can verify your eligibility using both your passport and your Registered User Card, provided the card shows your status of residence and landing date. | National Tax Agency automated-gate notice and the July 2026 refund-method Q&A | After passing an automated gate but before arrival Customs inspection, ask examination-office staff about the stamp if you plan to use tax-free shops. Do not treat a passport, automated-gate use, a TTP card or a Visit Japan Web QR as a universal substitute for the applicable purchaser verification. The individual stamp request and issuance result, whether the TTP or Visit Japan Web route applies, passport, card or QR validity and readability, shop acceptance and eligibility confirmation, purchase-record generation and transaction result are still unconfirmed until the relevant authority or shop acts. |
| Does the Visit Japan Web Tax-Free Shopping QR replace physical documents or departure Customs checks? | No. The Tax-Free Shopping QR is a purchase-time passport-information route, not a universal document or departure-procedure replacement. The current Japan Tourism Agency overview allows people with Short-Term Stay, Diplomatic or Official residence status to create it and present it only at tax-free shops that accept Visit Japan Web; not all tax-free shops do. For refund-method sales from 1 November 2026, the Agency's foreign-purchaser flow still includes a Visit Japan Web tax-free QR branch, and the National Tax Agency treats presenting the QR, which contains recorded passport information, as included in presenting the passport. The official flows still confirm purchaser eligibility through the applicable route; they do not by themselves show that the QR replaces permits or supporting documents required on other purchaser routes. | Japan Tourism Agency's traveler guide, refund workflow, and transition notice, plus the National Tax Agency's in-depth refund system documentation. | Treat the purchase QR and the refund-method departure interface as two separate Visit Japan Web uses. A shop's QR acceptance or scan does not complete departure Customs confirmation, and a departure airport's support does not by itself show that a shop accepts the purchase QR. Where the official QR route applies, the QR counts as passport presentation; it does not by itself show that permits or supporting documents required on other purchaser routes are waived. Individual QR creation, display and readability, shop participation, scanner and acceptance, identity or additional document checks, eligibility, purchase-record generation, refund-destination registration, live airport interface or wireless LAN, inspection, Customs confirmation and refund result are still unconfirmed. |
| Which purchase rules apply before checkout? | Under the standard single-shop rules through 31 October 2026, tax-free spending by the same eligible traveler on the same day is split by category: general goods require at least JPY 5,000, while consumables must fall between JPY 5,000 and JPY 500,000 and use designated packaging. Purchases below either threshold are not combined automatically, though shops may choose to bag general goods as consumables to meet the single combined threshold. For goods handed over on or after 1 November 2026 under the new refund scheme (outside a narrow 00:00–01:00 transition window), requirements simplify to a single tax-exclusive minimum of JPY 5,000 per shopper per store per day, completely removing item category limits, the JPY 500,000 consumables cap, and special packaging rules. | Official National Tax Agency purchase rules, Japan Tourism Agency refund guides, and product category comparisons. | Under the current lane, goods clearly bought for business use or resale are excluded. Under the refund-method lane, consumables used or consumed in Japan cannot receive Customs confirmation or a tax refund, and quantities are limited to goods the purchaser can personally carry and take out at departure. Gold or platinum bullion, gold or platinum coins and consumption-tax-exempt goods are excluded. Individual purchaser eligibility, shop participation, product classification, transaction total, Customs confirmation and refund outcome are still unconfirmed until the relevant shop or authority confirms them. |
| Can a non-consumable used in Japan still undergo Customs confirmation? | For goods eligible for post-purchase refunds and handed over on or after 1 November 2026, National Tax Agency Q39 distinguishes consumption within Japan from use on departure day, excluding the narrow 00:00–01:00 transition exception. General goods used during your trip can still qualify for Customs export confirmation, provided they ultimately leave Japan with you. Consumables that have already been consumed remain subject to the existing departure Customs procedures detailed separately in this guide. | National Tax Agency July 2026 refund method Q&A, Q39 | This permission does not cover consumed consumables and does not guarantee identification, Customs confirmation or a refund. It does not apply this refund-method boundary to goods handed over through 31 October 2026. The exact product classification and individual identification, inspection, confirmation and refund outcomes are still unconfirmed. |
| Does ending the sealed-bag requirement mean packaging no longer matters? | No. National Tax Agency Q39 explains that if a box or bag forms part of the product or displays identifying details like a model number, separating or throwing it away may prevent Customs from verifying your tax-free purchase, meaning confirmation cannot be completed. When this applies, official guidelines recommend keeping the item, its box or bag, and all original contents together just as purchased until your departure inspection. | National Tax Agency July 2026 refund method Q&A, Q39 | If that identification condition applies, keep the item, its box or bag and the contents together in their purchase state until departure, including through Customs confirmation. This recommendation does not revive the old prescribed special-packaging rule, prohibit domestic use of a non-consumable or make every package legally required. Exact product classification, which packaging or identifier Customs needs, treatment of opening, damage, repacking or missing parts, whether a receipt, photo or model number substitutes, and individual identification, inspection, Customs confirmation, purchase-record linkage and refund outcomes are still unconfirmed. |
| Can purchases from different shops be combined for the JPY 5,000 minimum? | The standard rule evaluates tax-exclusive purchases made by the same eligible traveler at the same tax-free store on a single day. Under the current system, within a single designated commercial facility, an authorized tax-free service operator at a dedicated counter may combine same-day tax-exclusive purchases across multiple participating merchant shops for the same customer to meet the JPY 5,000 threshold. Under the refund method, an authorized operator at a unified tax-free counter may likewise combine same-day tax-exclusive purchases across multiple general tax-free shops that outsource processing to that operator for the same traveler to reach the JPY 5,000 minimum. National Tax Agency regulations do not carry over the designated-facility restriction to this unified-counter model. Note that all counter processing must be completed on the calendar day of purchase; retroactive processing the next day is strictly not permitted. | National Tax Agency July 2026 detailed Q&A and Japan Tourism Agency retailer guidance on the refund system | Do not combine arbitrary receipts from shops that merely share a mall, station or area. Exact shop entrustment, counter and receipt acceptance, counter location or hours and the transaction result are still unconfirmed until the relevant shop or counter confirms them. Passing the amount test does not by itself show purchaser or goods eligibility, Customs confirmation or a refund. |
| How does the departure sequence work under the current system? | For tax-free purchases made under the current system through 31 October 2026, present your passport and goods to Customs when leaving Japan. If you pack tax-free items in checked luggage, have Customs inspect them before handing the bags to your airline. | Japan Customs current-system FAQ and traveller notice, Japan Tourism Agency traveller FAQ, and National Tax Agency July 2026 detailed Q&A | If you do not possess and export the goods, consumption tax is collected. For purchases from 1 April 2025, sending your own goods by international post or parcel no longer qualifies as the former separate-shipment route; ask the shop whether a separate qualifying shop-arranged direct-shipment lane applies. The individual inspection request, treatment of the exact goods and Customs result are still unconfirmed until Customs acts. |
| Is 00:00–01:00 on 1 November an established transition window between the two systems? | No. The old process can apply only when the shop continuously applies its stated sales-accounting basis and records the sale as 31 October 2026. | National Tax Agency transition Q&A | This is not left to store discretion. If you cannot verify every requirement, keep the lane marked as Unknown instead of falling back to the legacy process. |
| What happens under the refund system? | Under the refund-based tax-free scheme, you buy goods at standard tax-inclusive prices. The standard process requires Customs verification before the retailer or handling counter refunds you; the Japan Tourism Agency says refunds are typically issued after clearance. Any early refund before Customs verification is entirely the merchant's decision and responsibility. | Japan Tourism Agency traveller guide and FAQ, and National Tax Agency July 2026 detailed Q&A | An advance refund does not make Customs confirmation optional. A Green Result completes the Customs procedure; it does not confirm that the payout was sent or received. Budget for the full tax-inclusive amount until the refund actually arrives. The exact method, destination, timing, cutoff, fee, currency, exchange rate and failure handling are still unconfirmed until the shop or operator states them. |
| How is the Customs deadline calculated under the refund system? | Customs departure verification must be completed within 90 days of purchase. The National Tax Agency counts the day after purchase as Day 1 and Day 90 as the deadline; a purchase on 1 November 2026 must clear by 30 January 2027. Count by calendar days, not simply the same date three months later. | National Tax Agency English refund guide and Japan Tourism Agency traveller advice | A same-day purchase-and-departure attempt raises a separate question: whether Customs confirmation is accepted or rejected. The checked official sources do not separately establish that operating result, so keep it Unknown. Use the purchase date shown in the official purchase record. The exact purchase-record date, live terminal or record availability, inspection and confirmation outcome are still unconfirmed until the shop or Customs confirms them. |
| What do you need ready before checking your bags? | For goods handed over under the refund scheme on or after 1 November 2026, you must complete the tax-free terminal procedure and any required inspections before checking in any baggage at your final departure airport or seaport in Japan (outside the 00:00–01:00 exception). For a domestic flight connection, complete this at the final airport from which you leave Japan. Keep all tax-free purchases with you until all steps and inspections are done. Per Japan Tourism Agency FAQs, checked bags cannot be retrieved for tax-free clearance. Customs verifies electronic purchase records; each purchase record covers one sales transaction. | National Tax Agency transition Q&A, Japan Tourism Agency traveller transition guide and FAQ, National Tax Agency July 2026 detailed Q&A, and official English traveller advisory | A Green Result means no inspection is required and the Customs procedure is complete. A Red Result means you must take all tax-free goods to the designated Customs inspection area; it does not create a recovery fallback through checked baggage. For an item priced at JPY 1,000,000 or more excluding consumption tax, Customs may ask for a certificate of authenticity or warranty with the item; this is one item's tax-exclusive price, not a basket total, and whether a document is requested or accepted is still unconfirmed. If all or part of a consumable has been consumed, do not complete the terminal procedure; report the consumption to a Customs officer. If another item is missing, the affected purchase record cannot be confirmed: if even one item in that purchase record is missing, none of the goods in that purchase record can be confirmed. The official sources do not prescribe one universal terminal step for other missing items; ask Customs how to handle the affected record. Other purchase records do not automatically fail; each remains separate. This tax-free-procedure statement does not settle other airline or carrier baggage handling, and a receipt or photo does not replace the goods. The actual check-in status, goods and purchase-record match, airline or carrier disruption handling and exceptions, alternative Customs handling, confirmation and refund outcome are still unconfirmed. |
| What happens to the electronic purchase record after a return? | For goods delivered under the refund system starting 1 November 2026, Q98 outlines how full and partial returns are handled after purchase records and refunds have been issued. For a full return, the tax-free shop must submit cancellation data without delay. For a partial return, it must first cancel the original transaction record and then submit an updated record for the items you keep. If a defective item is refunded after Customs confirmation has been recorded and both purchase and Customs statuses are finalized, Q98 confirms that the original record does not need to be cancelled. | National Tax Agency July 2026 detailed refund-method Q&A, Q98 | The tax-free shop sends the cancellation or corrected record; the traveller cannot edit the electronic purchase record through this rule. Before seeking Customs confirmation, ask the shop what record action it will take after a return. A return receipt, oral assurance or Visit Japan Web display or omission does not by itself show that the system accepted the update. It also does not settle Customs confirmation or any separate tax-free-refund outcome for retained goods. Transmission, system acceptance, update or display timing, remaining-goods match, correction or retry, Customs confirmation and any separate tax-free-refund outcome for retained goods are still unconfirmed until the relevant shop, system owner or Customs confirms or acts. This refund-method rule does not apply to the current system for goods handed over through 31 October 2026. |
| Does completing Customs inspection mean items are officially exported? | No. Completing Customs procedures does not mean the goods have been exported. Under the refund method, tax-free goods cleared by Customs must be taken out of Japan without delay. If the confirmed goods are not exported, the exempted consumption tax will be collected. The National Tax Agency says failure to export goods without a justifiable reason may result in penalties. | Japan Tourism Agency English guidance on post-clearance export refund procedures and tax collection obligations, along with Q7 of the National Tax Agency's April 2026 revised Q&A on justifiable-reason criteria under penalty rules. | Whether a circumstance is a justifiable reason, the exact disruption-recovery route, individual tax-collection method, amount and timing, penalty type, amount and application, confirmation-data treatment and refund outcome are still unconfirmed until the relevant authority, carrier, shop or operator confirms or acts. Ensure the confirmed goods actually leave Japan. If departure is disrupted by a cancellation, boarding refusal, missed departure or itinerary change, retain control of the goods and ask Customs before changing departure or baggage arrangements. The phrase without delay establishes no fixed or universal minutes, hours or same-day deadline in the checked sources. |
| Which Customs checkpoint processes each of the two cruise itineraries mentioned in Q34? | For refund-method goods handed over from 1 November 2026, outside the narrow 00:00–01:00 exception, Q34 names two cruise routes. For a cruise that departs from and returns to a port outside Japan, complete the tax-free terminal procedure at the last port of call in Japan before handing over baggage as the ship leaves Japan. For a cruise that departs Japan, calls at ports outside Japan and returns to Japan, followed during the same continuous stay by departure from a domestic airport, no procedure is required at the cruise's temporary departure for an overseas call; complete the procedure for the entire stay at that later departure airport before handing over baggage. | For the two itineraries, refer to National Tax Agency July 2026 detailed refund-method Q&A Q34 and the Japan Tourism Agency English visitor FAQ, plus the National Tax Agency transition Q&A for the delivery cutoff timeline. | Apply these branches only after confirming the exact itinerary and continuity of the stay. Do not generalize them to a Japan-origin one-way route, domestic cruise, ferry, private yacht, Japan-ending foreign-origin cruise, later seaport re-exit, multi-entry or separate stay, early disembarkation, port skip or itinerary change. Exact itinerary classification and stay continuity, final Japanese port or departure airport after changes, terminal location, operation and hours, baggage handoff, queue, passport and purchase-record linkage, all-goods availability, terminal-result routing, inspection, 90-day compliance, Customs confirmation and refund are still unconfirmed until the responsible carrier, port, airport, Customs, shop or operator confirms them. |
| What if a passport is lost and reissued after tax-free purchases? | Under the refund system, the National Tax Agency's Q35 addresses the specific scenario where a traveller loses their passport, is reissued one with a new number, and carries out tax-free purchases under both documents. At departure, first scan the new passport at the tax-free kiosk to complete the procedure, then notify customs staff at the counter that purchases were also made with your old passport. This ensures goods bought under the previous passport number can still be verified by Customs. | National Tax Agency July 2026 detailed refund-method Q&A, Q35 | Treat the completed terminal procedure and Customs-counter report as two required actions for this Q35 scenario. do not assume that the terminal automatically links the old-passport purchase records. The official Q&A does not say that the physical old passport must be presented, and it does not by itself show the same procedure for routine renewal, damage, name change, purchases made only with one passport or another identity change. The exact record linkage, new-passport or terminal recognition, officer report handling, inspection and Customs confirmation are still unconfirmed until Customs acts. Refund timing and outcome are still unconfirmed until the relevant shop or operator acts. |
| Does a swift machine scan mean you need less airport buffer time? | No. The official estimate of a few seconds covers only scanning your passport at the kiosk and receiving the result, not the full Customs clearance process. A Red Result means you must present your purchased goods for inspection before completing airline check-in. If you stop the procedure because your connection is too tight, Customs clearance remains incomplete. Official guidance states that neither airlines nor Customs compensate you if tax-free processing delays cause you to miss your departure. | Japan Tourism Agency traveller transition guide and FAQ | Create a personal buffer at the final Japan departure point before baggage check-in and the carrier's cutoff, while keeping every tax-free good available. No universal arrival minutes are established; the queue, terminal operation, Red Result selection, inspection duration and airline cutoff are still unconfirmed until the relevant authority or carrier confirms them. |
| Who sends the refund? | Customs transmits confirmation data, and the tax-free shop or refund operator processes your refund according to its own stated policies. | Tax refund process by the Japan Tourism Agency and National Tax Agency | Method, timing, fee, currency, exchange rate and failure handling are still unconfirmed until the relevant shop or operator states them. |
| Does Customs confirmation guarantee that a failed refund will still be paid? | No. National Tax Agency Q59 covers a traveller-side refund-destination account number or refund-method registration that is incorrect and leaves the shop unable to pay the refund. Saved Customs confirmation information can still support the shop's tax exemption, but it does not by itself show payout to the traveller. If the parties' contract makes the refund no longer owed in that case, the shop can treat the unpaid tax-equivalent amount as non-taxable miscellaneous income. The period until that unpaid amount receives the miscellaneous-income accounting treatment is not set by law. The Q&A gives a pre-agreed no-application cutoff after a stated number of days as an example, not a universal or statutory deadline. | National Tax Agency July 2026 refund method Q&A, Q59 | Before purchase, confirm the refund destination and other registration fields, the correction route for an error, any application action and the shop or operator's contract cutoff; preserve those terms and follow the stated route promptly. Customs confirmation does not guarantee payout, but Q59 also does not say that every registration error removes the refund, that every unpaid refund is the traveller's fault, that the shop always keeps the amount, or that correction or retry is impossible. The exact contract, error attribution, notice and correction route, cutoff, refund obligation and interpretation, consumer remedy and payout are still unconfirmed until the relevant shop, operator or other relevant organisation confirms or acts on them. |
| Does Visit Japan Web guarantee the departure confirmation or refund? | No. For the departure-stage refund method, the Japan Tourism Agency allows online completion via Visit Japan Web only at Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose, and Naha airports, strictly on the designated procedure Wi-Fi in international departure lobbies before security. | Japan Tourism Agency traveller transition guide and FAQ | It does not guarantee Customs confirmation or a refund. Recheck the exact departure point, designated wireless LAN and pre-security location; live support, interface availability, inspection and refund outcomes are still unconfirmed. |
| What should you prepare and check for online departure via Visit Japan Web? | To complete the refund procedure online when departing, travellers must register on Visit Japan Web before receiving Customs confirmation. The online system shows your tax-free purchase history (purchase-record information) and details of items approved for refund processing after Customs inspection. These screens are not available at airport tax-free kiosks. A store’s English name appears in the purchase details only if the merchant has filled in the optional English name field. | National Tax Agency July 2026 detailed refund procedures, Q33 | If you plan to use the online departure route, finish registration before Customs confirmation; the source does not require registration before airport arrival or on an earlier day. Review what the online route displays, but do not treat a display or omission as Customs confirmation, record completeness, eligibility or a refund. An English shop name is conditional on the shop setting the optional field. Individual registration success, record linkage, update and display timing, completeness, correction or remediation, detail or English-name display, live online or WLAN availability, inspection, Customs confirmation and refund are still unconfirmed. |
Based on official sources, linked below.
Official sources and what each confirms
Official sources
Official sources: Tax-free transition, Customs rules, and refund systems
The official source records below show their individual check dates. This guide separates published rules from the shop and Customs decisions required for your transaction. The full transition review deadline is 11 November 2026. Check the review status shown above. This guide uses official links and contains no commercial link.
- National Tax Agency: current tax-free eligibility and qualified goods
What this confirms: Under current rules, non-residents with Temporary Visitor, Diplomat, or Official status can shop tax-free upon presenting their passport for store verification. Returning Japanese citizens residing overseas for 2+ consecutive years can qualify with an official Residency Certificate or Koseki no Fuhyo copy issued within 6 months of their latest entry (the NTA accepts qualified digital certificates and printouts). Spending minimums apply per person, per store, per day (tax-exclusive): General Goods require ¥5,000+; Consumables require ¥5,000–¥500,000 and tamper-evident packaging. Categories under ¥5,000 cannot be automatically pooled, though stores may allow general items to be packaged as consumables to reach the threshold. Goods must be for personal daily use (commercial use or resale excluded). Guidelines describe standard regulations; actual eligibility and customs approval depend on official inspection.
Last checked - Japan Tourism Agency: current tax-free shopping rules and eligibility
What this confirms: For the current tax-free shopping system, the traveller overview says the ordinarily timed entry condition is within the past six months and identifies diplomats, government officials and U.S. military personnel as exceptions to that time condition. People with Short-Term Stay, Diplomatic or Official residence status can create a Tax-Free Shopping QR Code in Visit Japan Web and present it at a tax-free shop that accepts that route. Not every tax-free shop accepts Visit Japan Web, so the traveller must confirm support with the shop before use. The QR is a purchase-time route; at departure, the page separately tells the traveller to present the passport or other documentation to Customs and show the goods if requested. The page does not by itself show an individual's eligibility, exact document combination, QR creation or readability, shop support, identity check, scan or transaction result.
Last checked - Japan Tourism Agency: current duty-free eligibility steps for visitors
What this confirms: For current-system foreign-national purchasers, the flow separates passport type, residence status or landing permission, presented document and landing-date checks. The ordinary timed route uses less than six months. When a person entered with re-entry permission, the flow checks the first or original landing date shown by the landing-permission stamp, not the re-entry date. It also separates Visit Japan Web, trusted-traveller and special landing-permit routes, so a passport, itinerary or simple re-entry date does not by itself show an individual result.
Last checked - Japan Tourism Agency: current eligibility flow for Japanese nationals
What this confirms: For Japanese nationals temporarily returning under the current tax-free system, this older workflow verifies that the stay in Japan has been under six months and requires an original document rather than a photocopy or smartphone photo. Please review this alongside current National Tax Agency guidance, which explicitly accepts official digital Residency Certificates and their printed copies. Verification also includes your passport, return stamp, proof of two consecutive years of overseas residence, and the prescribed official documentation. Any Residency Certificate or official copy of the Koseki no Fuhyō must satisfy all validity-period and required-content criteria. This outline illustrates standard checks and does not guarantee individual eligibility or store acceptance.
Last checked - National Tax Agency: automated-gate guidance for tax-free shoppers
What this confirms: Using an automated gate at airport entry can leave the passport without a landing-permission stamp. If the missing stamp means a tax-free shop cannot confirm that the person is an eligible purchaser, the tax-free sales procedure cannot be completed. After passing the automated gate and before arrival Customs inspection, a traveller who intends to use tax-free shops should ask examination-office staff for the stamp. The notice does not by itself show that every automated-gate user lacks a stamp or decide an individual's stamp issuance, alternative document route, shop verification or transaction result.
Last checked - Japan Tourism Agency: tax-free refund-system guidance for travellers
What this confirms: Under the refund system, travellers pay tax at purchase, complete Customs departure confirmation within 90 days from the purchase date and receive any refund from the shop or its operator under that operator's terms. The page labels its revised list of documents required at tax-free shops for purchases made on or after 1 November 2026. At the terminal, a Green Result means no inspection is required and the Customs procedure is complete; a Red Result requires bringing all tax-free goods to the designated Customs inspection area. All goods must be available before baggage check-in. For the narrow published itinerary in which a cruise departs Japan, calls at ports outside Japan, returns to Japan and the traveller later leaves from a domestic airport, the page directs the traveller to complete the tax-free procedure at that departure airport. Read together with the page's general baggage rule, the procedure is completed before handing over baggage. The page does not publish the separate route for a cruise that starts and ends outside Japan or establish another cruise or ferry itinerary. The procedure, including any required inspection, must finish before boarding procedures; abandoning it because of insufficient time means it is not completed, and if insufficient tax-free procedure time prevents departure, neither the airline nor Customs provides compensation. If all or part of a consumable has been consumed, the traveller must not complete the terminal procedure and must instead report the consumption to a Customs officer. Tax-free goods that have passed Customs inspection must then be exported without delay. If the traveller does not export them, the amount equivalent to the exempted consumption tax is collected and the page says penalties apply; it does not by itself show a fixed export deadline, disruption route or individual result. Visit Japan Web online completion for this departure procedure is available only at Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose and Naha airports, within the designated procedure wireless LAN in the international departure lobby and up to the security checkpoint.
Last checked - Japan Tourism Agency: eligible tax-free shoppers under the refund method
What this confirms: Under tax-refund eligibility rules, most foreign non-residents must demonstrate a stay in Japan of under six months; foreign diplomats, government officials, and US military personnel are exempt from this limit. The official table outlines specific passport and permit requirements for each residency status or landing permission, with no single universal passport-only rule. Japanese nationals visiting temporarily must have stayed less than six months on the current visit and provide proof of at least two consecutive years of continuous residence abroad. Acceptable proof includes a certified Copy of the Family Register Attachment (Koseki no Fuhyō), an Overseas Residence Certificate (Zairyū Shōmei), or a My Number Card showing overseas relocation records (including via the smartphone app); registered domicile (honseki) is no longer required on these records. The requirement for purchases made on or after November 1 originates from the overarching overseas tourist guidance page rather than this table alone. Neither document guarantees tax-exemption approval or paperwork acceptance at checkout.
Last checked - Japan Tourism Agency: tax refund eligibility flowchart for foreign visitors
What this confirms: For refund-method sales from 1 November 2026, the foreign-purchaser flow still includes a branch that reads a Visit Japan Web tax-free QR code; the code is displayed only to a person registered as eligible for tax-free shopping. The flow separately checks the presented passport or document, status or landing permission, landing date and permitted-stay deadline, so the QR branch does not replace every purchaser-status or document route. A dual national uses the passport presented at entry, and the procedure depends on that passport. For the ordinary Short-Term Stay route, the flow requires both less than six months since entry and being within the permitted-stay deadline. For a person who entered with re-entry permission, the six-month check uses the first landing date shown by the landing-permission stamp rather than the re-entry date. Diplomat and Official statuses do not require the less-than-six-month check, and the flow separately identifies SOFA and special landing-permit routes. If an approved period-of-stay extension stamp is present, the updated status and permitted-stay deadline control. For a 90-day Short-Term Stay extension application awaiting a decision, the flow describes a narrow treatment until the application decision or two months after the original permitted-stay deadline, whichever is earlier. It does not say that every extension automatically adds two months, so a QR, itinerary or simple under-six-month shortcut does not by itself show an individual result.
Last checked - Japan Tourism Agency: refund guidance for Japanese nationals
What this confirms: For refund-method sales from 1 November 2026 to a qualifying Japanese-national nonresident, the shop receives the passport plus one of three supporting documents: a Residency Certificate, a copy of the Koseki no Fuhyō or a My Number Card. The guide checks two continuous years outside Japan at the last entry. A Residency Certificate or Koseki copy must have been created on or after the date six months before the last entry. A My Number Card, including its smartphone-based credential, must be valid and continue to show the move abroad without a domestic-move entry. The guide explains document checks; it does not by itself show that a particular person or document will be accepted.
Last checked - Japan Tourism Agency: changes to tax-free goods
What this confirms: Under the refund-method rules taking effect on 1 November 2026, the distinction between general goods and consumables, the JPY 500,000 consumables spending limit, and special packaging requirements are abolished. The pre-tax minimum purchase remains JPY 5,000 across all categories. Items must be in quantities you can personally carry out of Japan upon departure, and gold or platinum bullion, gold or platinum coins, and consumption-tax-exempt items remain excluded. This guidance does not assign an individual transition lane, override the narrow midnight exception, or determine an individual purchaser's, store's, transaction's, or Customs' official outcome.
Last checked - Japan Tourism Agency: traveller refund-system FAQ
What this confirms: For refund-method goods, a traveller connecting from a domestic flight completes the procedure at the final airport from which they leave Japan and before baggage check-in. The FAQ says that once baggage has been checked in, it cannot be retrieved for the tax-free procedure; if a later Red Result requires the goods, that checked baggage does not provide a recovery route. This statement is limited to the tax-free procedure. Other airline or carrier baggage handling and operational exceptions, substitute evidence, an alternative Customs route and an individual confirmation or refund outcome remain unestablished. For a cruise that departs from and returns to a port outside Japan, the traveller completes the tax-free terminal procedure at the last port of call in Japan before handing over baggage when leaving Japan. For the narrow fly-and-cruise route in which a cruise departs Japan, calls at ports outside Japan, returns to Japan and the traveller later leaves from a domestic airport during the same continuous stay, no procedure is required at the temporary cruise departure; the procedure for the entire stay is completed at that later departure airport before handing over baggage. The FAQ does not by itself show either branch for every cruise, ferry, one-way route, separate stay or changed itinerary. The FAQ says the terminal step from passport scan to result normally takes only a few seconds, but a required inspection means presenting the goods and it tells travellers to arrive with sufficient time. Customs inspection is conducted per purchase transaction: if even one item in a transaction is not in the traveller's possession, none of the goods associated with that record is eligible for confirmation. If all or part of a consumable has been consumed, the traveller must not complete the terminal procedure and must instead report the consumption to a Customs officer. For an item priced at JPY 1,000,000 or more excluding consumption tax, Customs may ask for a certificate of authenticity or warranty with the item. For returning Japanese nationals who must prove two continuous years outside Japan, the refund-method changes add a My Number Card, including its smartphone-based credential showing the move abroad, to the accepted supporting-document options and remove the requirement for those supporting documents to show honseki. Refund-method registration information is provided at the tax-free shop, and the traveller is directed to the shop or its refund service provider for details. Refunds are generally processed after Customs confirmation, but the exact method and timing are shop-specific. Possible methods include bank transfer, credit-card transfer, app-based refund and cash at the departure port after Customs confirmation; the shop selects its available methods. For purchases from 1 April 2025, sending the purchaser's own goods by international mail or parcel no longer qualifies for the former separate-shipment route. Visit Japan Web online completion for this departure procedure is available only at Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose and Naha airports, within the designated procedure wireless LAN in the international departure lobby and up to the security checkpoint. The FAQ does not replace the National Tax Agency's shop-to-purchaser handover rule, provide a total airport-duration promise, make a high-value document request automatic, prescribe one universal terminal step for other missing items or establish an individual result or payout.
Last checked - Japan Tourism Agency: retailer FAQ for the refund method
What this confirms: For the current system, within one designated commercial facility, multiple entrusted-procedure tax-free shops may entrust tax-free sales procedures to an authorized tax-free procedure operator acting at a tax-free procedure counter; qualifying tax-exclusive sales to the same eligible purchaser on the same day may be combined when testing the JPY 5,000 minimum. The FAQ says this aggregation exception continues under the refund method, but it does not by itself show the same designated-facility condition for the refund-method scope; the National Tax Agency detailed Q&A establishes that scope. It does not by itself show that arbitrary shops share one counter or that a particular facility, shop, receipt or transaction qualifies.
Last checked - National Tax Agency: special site for the tax-free refund system
What this confirms: The dedicated official portal compiles resources for the 1 November 2026 switch to the tax refund system and outlines several potential payout methods without committing to a single standard. The comprehensive transition Q&A defines the cutoff based on goods handover alongside the narrow midnight exception.
Last checked - National Tax Agency: detailed refund-system guide
What this confirms: For the refund method applying to sales from 1 November 2026, the official guide says presenting the passport includes presenting a Visit Japan Web QR code that contains recorded passport information. Purchaser confirmation still follows the applicable route; the guide does not by itself show that this QR inclusion waives permits or supporting documents required on other purchaser routes. The standard flow separately covers the tax-inclusive purchase, Customs departure confirmation and the shop or refund operator's post-confirmation refund process; it does not make the purchase QR the departure interface or establish one universal refund method or payout time.
Last checked - National Tax Agency: English guide to the refund system
What this confirms: Customs confirmation must be completed within 90 days of purchase. Under the guide's calculation rule, the day after purchase counts as Day 1, making Day 90 the final deadline; for example, the official guidance sets a 30 January 2027 deadline for purchases recorded on 1 November 2026. This counting rule alone does not clarify whether same-day confirmation is permitted or prohibited. You may need to present all items listed in your purchase record for verification.
Last checked - National Tax Agency: transition Q&A
What this confirms: The transition between systems takes effect the moment the tax-free store hands the merchandise to an eligible buyer. There is no general transition period where both rules overlap. Stores may only apply the old procedure between 00:00 and 01:00 on 1 November 2026 if they adhere to their standard sales-accounting practices and record the purchase as a sale for 31 October 2026.
Last checked - National Tax Agency: detailed tax-free Q&A, July 2026
What this confirms: For the refund method, if the absence of a landing-permission stamp means the shop cannot confirm that a person is an eligible purchaser, the shop cannot perform the tax-free sales procedure. The Q&A tells an ordinary automated-gate user who plans to use tax-free shops to request the stamp from examination-office staff after the gate and before arrival Customs inspection. It keeps the Trusted Traveler Program (TTP) separate: when the passport and Registered User Card, which records residence status and landing date, let the shop confirm purchaser eligibility, the procedure can be performed without a passport stamp. The detailed Q&A also says the tax-free procedure occurs when the tax-free shop hands the goods to the eligible purchaser; an order or payment without confirmed handover does not by itself show the transition lane. For traveller-carried goods, all tax-free goods must remain with the traveller until the terminal procedure and any required inspection are complete, before checking in any baggage. To use the Visit Japan Web online departure route, the traveller must register with Visit Japan Web before receiving Customs confirmation. The airport tax-free procedure terminal does not provide these views: the online route lets the traveller check tax-free-shop purchase history (purchase-record information) and the details of purchase-record information that becomes subject to refund processing through Customs confirmation. A shop's English name appears in those details only when the shop has set the optional English-name field. The Q&A does not by itself show registration success, record linkage, update or display timing or completeness, correction or remediation, detail or English-name display, the live interface, Customs confirmation or refund. Customs confirmation is made by purchase record, generally one sales or receipt transaction: if even one item in that record is missing, none of the goods in that record can be confirmed, while a separate purchase record does not automatically fail. Q34 separates two cruise itineraries. For a cruise that departs from and returns to a port outside Japan, the traveller completes the tax-free terminal procedure at the last port of call in Japan before handing over baggage when leaving Japan. For the narrow fly-and-cruise route in which a cruise departs Japan, calls at ports outside Japan, returns to Japan and the traveller later leaves from a domestic airport during the same continuous stay, no procedure is required at the temporary cruise departure; the procedure for the entire stay is completed at that later departure airport before handing over baggage. Q34 does not by itself show either branch for every cruise, ferry, one-way route, separate stay or changed itinerary. In the Q35 passport-loss case, a traveller receives a reissued passport with a different passport number and completes tax-free purchase procedures under both the old and new passports. At departure, the traveller presents the new passport at the tax-free procedure terminal and completes the procedure, then tells a Customs officer at the counter that tax-free purchase procedures were also completed with the old passport; the goods purchased under the old passport can then undergo Customs confirmation. The Q&A does not say that the physical old passport must be presented or establish this as a general route for routine renewal, damage, name change or another identity change. A qualifying shop-arranged direct-shipment transaction may use a separate export-exemption scheme with its own conditions; ordinary separate shipment does not by itself show that lane. Under the refund method, at one tax-free procedure counter, the authorized tax-free procedure operator may combine tax-exclusive sales from multiple general tax-free shops that entrusted their procedures to that operator, for the same eligible purchaser on the same day, when testing the JPY 5,000 minimum. The Q&A distinguishes the authorized operator from the counter: the counter procedure must be completed on the purchase day, so a next-day counter visit does not qualify, while distance from the shop alone does not exclude a counter. The standard refund follows receipt of Customs confirmation information, but an advance refund before that confirmation is permitted at the shop's own risk; it does not remove the traveller's Customs-confirmation obligation. The same Q&A's Q39 separates domestic consumption from use for refund-method goods. If all or part of a consumable is consumed in Japan, it cannot receive Customs confirmation; the traveller should not use the terminal procedure and should instead report the consumption to a Customs officer at the counter. Goods other than consumables that are used in Japan and ultimately taken out of Japan can undergo Customs confirmation. If a box or bag is part of the goods or displays identifying details such as a model number, separating it from the contents or discarding it may leave Customs unable to identify the tax-free purchase and confirmation may not be available; when that identification condition applies, keeping the packaging and contents together in their purchase state until departure supports smoother identification. Q39 does not by itself show an item's classification, which packaging or identifier is needed, treatment of opening, damage, repacking or missing parts, substitute evidence, identification, inspection, confirmation, purchase-record linkage or refund outcome. Q59 covers a traveller-side refund-destination account number or refund-method registration that is incorrect and leaves the shop unable to pay the refund. If the parties' contract makes the refund no longer owed in that case, the shop can treat the unpaid tax-equivalent amount as non-taxable miscellaneous income while retaining the tax exemption supported by saved Customs confirmation information. The period until that unpaid amount receives the miscellaneous-income accounting treatment is not set by law. The Q&A gives an agreement made during the tax-free sales procedure that no refund will be possible after a stated number of days without a traveller refund application as an example, not a universal or statutory cutoff. It does not by itself show an individual contract, registration error or responsibility, notice, correction or retry path, cutoff, refund obligation, consumer remedy or payout. Q98 says that, after the shop has sent purchase-record information, accepts a return and refunds the sale, a full return requires the shop to send cancellation data for the original purchase record without delay. For a partial return, the shop sends cancellation data for the original record and then sends corrected purchase-record information. If a defective-goods refund occurs after Customs confirmation information has been provided and the purchase-record and Customs-result statuses are final, Q98 says the original record does not need to be cancelled. It does not by itself show actual transmission, system acceptance, update or display timing, remaining-goods matching, a traveller-side editing route, correction or retry, Customs confirmation or any separate tax-free-refund outcome for retained goods. The Q&A does not by itself show an individual's stamp issuance, TTP eligibility or card validity, shop document acceptance, record linkage, verification, Customs confirmation or transaction result.
Last checked - National Tax Agency: refund-method overview Q&A, April 2026 revision
What this confirms: The official Q&A (Q7) states that shoppers must take tax-free items out of Japan without delay once the items have cleared Customs. Failing to do so without justifiable cause may lead to penalties. It sets no fixed deadline in minutes or hours, nor any requirement to depart the same day. It also does not specify whether cancellations, delays, denied boarding, missed departures, or itinerary changes qualify as justifiable cause. Nor does it provide a recovery procedure for every situation or guarantee outcomes for tax, penalties, status data, or refunds.
Last checked - National Tax Agency: English notice for foreign travellers
What this confirms: The standalone English notice tells travellers to complete Customs confirmation within 90 days, keep the goods available on request and finish confirmation before checking in any baggage; it does not by itself show the transition handover or midnight-exception facts.
Last checked - National Tax Agency: Customs-confirmation FAQ
What this confirms: The FAQ explains the Customs-confirmation boundary under the refund system; it does not by itself show a shop's refund method, timing, fee or currency.
Last checked - Japan Customs: current tax-free purchase FAQ
What this confirms: Under the current tax-free system—applicable only to goods handed over through 31 October 2026—travellers present their passport at Customs upon departing Japan. Customs may inspect the items, and consumption tax must be paid if goods are not exported due to transfer or consumption. The former confirmation procedure for unaccompanied baggage was discontinued on 31 March 2025.
Last checked - Japan Customs and National Tax Agency: current traveller notice
What this confirms: For the current-system lane used here only for goods handed over through 31 October 2026, the traveller presents the passport and purchased goods to Customs at departure. If tax-free goods are in checked baggage, Customs confirmation must be obtained before handing that baggage to the airline. If the traveller does not possess and export the goods, consumption tax is collected. The former separate-shipment route was abolished on 31 March 2025, while goods purchased by that date may in principle retain the earlier treatment; the leaflet does not by itself show an individual inspection or tax result.
Last checked - Ministry of Finance: FY2025 tax-reform context
What this confirms: These policy references outline the general framework of the reforms; they do not confirm individual eligibility, refund amounts, or specific store policies.
Last checked - Cabinet Secretariat: bill outline
What this confirms: The bill approved and submitted on 9 October 2026 would temporarily reduce the combined consumption-tax rate on eligible food and non-alcoholic drinks from 8% to 1% between 1 April 2027 and 31 March 2029. Alcohol, restaurant meals and newspaper subscriptions are outside this food-rate cut. It is a proposal in a bill, not enacted law.
Last checked - House of Councillors: bill information
What this confirms: The page lists Cabinet bill no. 1 in the 222nd Diet, submitted on 9 October 2026. On the page retrieved 18 October 2026, dated 13 October, the passage, promulgation and law-number fields are blank; enactment is not recorded.
Last checked
Review dates and complete update history
We rechecked the 1 November rules with the Japan Tourism Agency and the National Tax Agency, and the food-rate bill with the Cabinet Secretariat and the House of Councillors, on 18 October 2026.
Guide updates Reviewed
When this guide was checked and what changed
- First published
- Last checked
- Check again by
- What we checked
- Japan Tourism Agency, National Tax Agency and Japan Customs guidance on the 1 November 2026 refund method, the current system, purchaser documents, thresholds, the 90-day deadline, airport procedures and refund payment.
- Latest update
- : Rechecked the 1 November refund rules (no change) and updated the food consumption-tax cut from the September outline to the bill sent to the Diet on 9 October.
The date above reflects when these checks were last run. If an individual source was rechecked later, you’ll see that date next to it below. Other copy edits are listed in the update history.
Who edits this guide
One editor looks after this guide
Japan, Booked. is run and edited from Japan. The same editor checks the Japanese and English sources, writes the traveller-facing guidance and keeps the correction history up to date.
What changed
Update history
- Targeted official-source recheck
Rechecked the 1 November refund rules (no change) and updated the food consumption-tax cut from the September outline to the bill sent to the Diet on 9 October.
- Scheduled recheck
Rechecked on 11 October 2026: the dated facts in this guide were compared with their primary sources. Nothing had changed.
- Added worked examples, key facts and next steps
Added three worked examples for the 1 November 2026 refund method, a key-facts table checked on 8 October 2026 (including the proposed April 2027 food-rate cut) and a do-this-now list for the till and the airport. The next review follows the 1 November start.
- Rechecked the November tax-free transition
Rechecked the 1 November start, 90-day departure confirmation, seven supported airports, high-value goods documents and refund methods. This targeted rules check does not confirm an individual purchase, store participation or Customs outcome.
- Partial article update
Separated individual official source check dates from the full article review date; published rules still require transaction-specific confirmation.
- Full article review using dated official sources
Updated from 23 official records verified on 21 September 2026. This guide clarifies the midnight policy transition versus advance in-store refunds, highlighting key checks for shoppers, retailers, Customs, and refund counters.
- Official sources rechecked
Cross-referenced all 23 official sources covering both current rules and the upcoming November refund system. Confirmed that officially issued electronic Residency Certificates and their physical printouts are recognized under current National Tax Agency guidance.
- Practical next-step workflow included below
We have integrated the complete workflow—from goods handover to refund records—into this guide based on verified official sources, while preserving earlier comprehensive review dates and specific expert conditions.
- Added guidance on refund eligibility after checking the notes
We rechecked the three official sources on refund responsibility, store-specific procedures, and registration issues, then added a “Compare, Ask, or Separate” decision guide. Unconfirmed items remain marked Unknown, and choosing cash or card remains an independent decision with no sponsorship.
- Added store-specific tax refund terms and notes
We rechecked all 23 official sources and added an on-page scratchpad (no submission needed) to jot down shops, refund counters, payment methods, currencies, fees, processing times, and terms for unfulfilled claims. Payment options link to a cash-versus-card comparison in a new tab. All unverified fields remain marked Unknown, and unrelated affiliate products have been removed.
- Added policy limits for correcting return records
Updated the Q98 refund-method guidance to clarify full cancellation versus partial return with a corrected record, and distinguish shop system obligations from traveller receipts. Outcomes for data transmission, customs inspection and retained goods remain unconfirmed.
- Clarified the difference between completing Customs clearance and physically leaving the country with the goods
Added the refund-method duty to export Customs-confirmed goods without delay, qualified the penalty boundary to non-export without a justifiable reason, and kept disruption recovery, timing, individual tax-collection details, penalty application, confirmation-data treatment and refund outcomes Unknown.
- Clarified that checked baggage cannot be retrieved once handed over
Added a refund-method reminder that baggage cannot be retrieved for tax-free processing once checked in, and placed this step before any luggage check-in. Airline exceptions, exact Customs procedures, inspection outcomes and refund statuses remain marked as Unknown.
- Added key deadlines for refund registration and merchant contract cutoffs
Added the Q59 warning that Customs confirmation does not guarantee payout when traveller-side refund-destination or refund-method registration errors prevent payment, specific any no-refund result to the parties' contract, and kept correction, cutoff, obligation, remedy and payout outcomes Unknown.
- Clarified Customs confirmation checkpoints for cruise travellers.
Separated Q34's last-Japan-port route for cruises starting and ending abroad from its later-airport route for specific round-trip Japan fly-and-cruise itineraries, excluded the temporary cruise departure from that subsequent Customs step, and kept itinerary, terminal, baggage, inspection, confirmation, and refund outcomes designated as Unknown.
- Clear guidelines for using general goods and identifiable packaging requirements
Q39’s permitted domestic use of non-consumables has been separated from the recommendation to keep identifying packaging. Consumed consumables remain on the existing Customs-counter route. Product classification, packaging, substitution, identification, inspection, confirmation, record linkage and refund outcomes are still unconfirmed.
- Added the Visit Japan Web registration and record-view boundary
Added the refund-method requirement to register before online Customs confirmation, separated its purchase-history and refund-target detail views from airport terminals, specific English shop-name display to the shop-set optional field, and kept registration, record, interface, Customs and refund results Unknown.
- Added the reissued-passport Customs handoff
We have added guidance from refund method Q35 for lost and reissued passports. It explains the new-passport kiosk procedure separately from declaring purchases made with your old passport at Customs. Retaining the old passport, other identity-change procedures, record matching, inspection, verification, and final refund outcomes remain unverified.
- Clarified the automated-gate stamp window
Added details on automated gates lacking entry stamps and the designated arrival-window to request one, separated the TTP passport-plus-card procedure, and left individual stamp rules, procedures, required documents, shops, and transaction outcomes as unconfirmed.
- Clarified passport and stay requirements for international buyers
Added the refund-method foreign-purchaser rule that a dual national uses the passport presented at entry, separated the less-than-six-month and permitted-stay-deadline checks, specific the narrow 90-day Short-Term Stay extension-application treatment, and kept every individual passport, status, deadline, application, document and shop result Unknown.
- Distinguished the two distinct Visit Japan Web tax-free features
Confirmed that the official tax refund purchase procedure will continue to accept Visit Japan Web tax-free QR codes from 1 November 2026. This store-level passport verification process is distinct from the departure customs clearance system across the seven designated airports; individual store participation, customer document and eligibility checks, live interface details, customs inspections, and final refund outcomes remain unconfirmed.
- Clarified the 90-day Customs inspection deadline.
Updated the refund method's 90-day Customs deadline to cite official policy and corrected the calendar-day cutoff. Same-day processing, purchase-record availability, inspection, and final confirmation remain unconfirmed.
- Distinguished the two eligible spending scopes for counter consolidation
Corrected the general minimum purchase rule for single stores and separated current designated-facility exceptions from centralized refund counters. Clarified the difference between authorized operators and physical service counters. Store commission agreements, counter setups, receipt handling, and transaction details are marked Unknown.
- Separated purchaser documents from the handover rule
Updated purchaser document checks for current and refund-method rules. Document requirements by purchase date and tax-free processing by handover date are evaluated separately, while individual eligibility, document acceptance, and store policies remain unconfirmed.
- Clarified current airport departure procedures and merchant-specific refund schedules
We have updated the departure flow covering passports, goods, and checked baggage under the current system, distinguished standard refunds issued after verification from approved advance refunds, and included conditional documentation checks for high-value purchases, while individual Customs processing and final payout results are still unconfirmed.
- Separated kiosk check-in time from the customs clearance cutoff
Clarified that the terminal's instant scan result is separate from the full Customs process, explained limits when time runs short and on compensation, and noted that wait times, inspection duration, and airline cutoffs remain unconfirmed.
- Added pre-purchase goods rule comparison
Added a comparison to check before buying: current duty-free rules versus the upcoming refund method, covering spending thresholds, consumables, packaging, carry-on limits and excluded items. Individual eligibility is still unconfirmed.
- Added the final-departure Customs result flow
Added the Customs inspection workflow for final departure, strictly limited its timeframe to refund-scheme transactions, and kept individual counter terminal scans, physical inspections, and payout outcomes marked as Unknown.
- Corrected the controlling transfer-date rule
Updated the transition guide to confirm that the handover from shop to purchaser serves as the decisive point, retained the narrow midnight exception, and clarified Customs boundaries across all goods, any baggage, and each purchase record.
- 2026 tax-free transition guide now live
Added a transition guide based on official information, covering the current point-of-sale tax exemption and the November 2026 refund process.
If an operator, organiser or product changes in a way that affects the guide, we check it again sooner. Reader reports help us spot what to investigate, and we verify them against current official information before publishing. Read our update and corrections policy. See every guide's review schedule. Suggest an improvement to this guide.
