Japan’s Planned November 2026 Tax-Free Shopping Reform: Purchase Dates, Departure, and Refunds

Information as of October 16, 2026. This article explains the system officially announced by Japan’s National Tax Agency and scheduled to apply from November 1, 2026. As of October 16, 2026, the new procedures described below had not yet taken effect. You can find the announcement in the National Tax Agency’s reform guidance.

Leaving Japan in November does not mean the new refund method applies to every purchase. First, check whether you are eligible for tax-free shopping and when the goods are sold and delivered. This article covers Japan’s consumption tax exemption, from what to arrange when shopping to looking after your goods, customs confirmation at departure, and where to ask about refunds.

First, check whether you are eligible for tax-free shopping

Holding a foreign passport or departing from South Korea does not, by itself, make you eligible for tax-free shopping. Foreign nationals must be nonresidents and meet the requirements for a recognized status of residence, such as temporary visitor, or the relevant landing permission. Ordinary short-term visitors must also be able to show that less than six months have passed since entering Japan. If you live, study, or work in Japan, do not determine your eligibility from this general visitor guidance alone.

There are exceptions to the time-since-entry condition for diplomatic or official status and U.S. forces, and the eligibility list also includes people with certain landing permissions, among others. Rather than assuming that only tourist visas qualify, check your own eligibility against the Japan Tourism Agency’s list of eligible tax-free purchasers.

Japanese nationals living abroad have separate requirements. They must be nonresidents, provide accepted documents showing that they have had an address or place of residence outside Japan for at least two consecutive years, and be able to show that less than six months have passed since their temporary return to Japan. This two-year overseas residence requirement is not a condition for foreign-national visitors. For accepted documents and detailed conditions, see the eligibility list above and the National Tax Agency’s detailed Q&A on eligibility and documentation.

The sale and delivery date—not the departure date—determines which rules apply

Here, the purchase date generally means the date the goods are sold and delivered, not simply the date an order is placed. Neither the entry date nor the departure date replaces this basis for deciding which system applies, so different purchases on the same trip may follow different procedures.

There is an exception for stores operating past midnight. If a store records sales made after midnight as the previous day’s sales under the method of recording sales it has consistently used, some transactions may be handled under the previous system. If you shop late at night around the transition date, ask the store which date applies to your transaction. Payment after midnight alone does not establish that the new method applies.

This does not mean there is a transition period in which travelers can choose between the old and new methods. The sale-and-delivery-date principle and the exception for business hours extending past midnight are explained in the National Tax Agency’s overview Q&A.

Arrange your documents, purchase records, and refund information when shopping

The following steps are for purchases scheduled to come under the new method. Customs confirms that goods are being taken out of Japan; the store or its contracted refund operator handles the refund.

1. The store and traveler complete the purchase procedures. At a store authorized to handle tax-free sales procedures, have your eligibility checked using your own documents, obtain the electronic purchase record and refund instructions, and pay the tax-inclusive price.
2. The traveler looks after the goods. Keep the tax-free eligible goods included in the purchase record and the packaging needed to identify them.
3. The traveler obtains customs confirmation. Before checking in baggage, complete confirmation while able to present the goods, including an inspection if one is required.
4. The traveler takes the confirmed goods out of Japan without delay.
5. The store or its contracted refund operator issues the refund by the method explained at purchase. This does not mean the money arrives immediately when the preceding steps are completed.

You can also find the overall flow in the Japan Tourism Agency’s traveler guidance.

The spending threshold is before tax; payment includes tax

The basic purchase requirement is a total of at least JPY 5,000 before tax, for the same person at the same store on the same day. This is different from the tax-inclusive price you actually pay. Do not freely combine purchases made by family members, on different days, or at different stores to meet the threshold. If a counter handles a special arrangement for combining purchases, check which stores and purchases it covers before buying.

At purchase, your eligibility needs to be checked using accepted documents, such as your own passport, and your entry record. The electronic purchase record provided by the store also needs to be accurate. Making an ordinary purchase and then simply presenting a receipt at departure cannot replace this process. For required documents and detailed requirements, see the National Tax Agency’s guidance.

Get the refund conditions when you buy

When paying, ask the store or the refund operator it directs you to who will issue the refund, by what method, and who bears any fees. Also ask about the registration deadline, expected payment timing, and whom to contact if payment is delayed. Instructions for registering your refund method are provided at purchase, and payment methods may differ by store. The Japan Tourism Agency’s traveler FAQ also directs travelers to ask the store about detailed methods and timing.

The government does not charge a fee for the refund procedure, but a refund operator’s fees are a separate matter. There is no uniform rule on who bears those operator fees. To understand how much you will actually receive, check who pays the fees as well. This distinction is explained in the Japan Tourism Agency’s business FAQ.

Even without special packaging, look after the goods and their identifying information

The new system is scheduled to abolish the regulatory distinction between general goods and consumables, the existing JPY 500,000 before-tax purchase limit for consumables, special packaging, and the requirement that goods be intended for ordinary daily use. However, quantities must be limited to what the traveler can personally carry out of Japan. Exclusions include gold and platinum bullion—metal in bulk form—as well as gold and platinum coins and goods exempt from consumption tax. A finished necklace is not automatically excluded simply because it is made of gold or platinum. The requirements being abolished and the excluded goods are covered in the National Tax Agency’s reform leaflet.

Consuming consumables and using nonconsumable goods are different

If you consume all or part of consumables such as food, drinks, or cosmetics in Japan, you cannot obtain customs confirmation for those goods. By contrast, nonconsumable goods can receive confirmation even if used in Japan, provided they are ultimately taken out of Japan. The distinction between consumption and use remains relevant even though special packaging is being abolished.

Separating a box or bag that forms part of a product from its contents, or discarding packaging bearing identifying information such as a model number, may make it difficult to confirm that the goods are the ones purchased. It is advisable to keep parts of the goods and packaging needed to identify them. This is different from a blanket requirement to retain every piece of packaging. Consumption, use, and identifying packaging are discussed in the National Tax Agency’s overview Q&A.

A missing item affects the purchase record it belongs to

A purchase record is usually easiest to understand as the items covered by a single receipt. If you do not have even one of the tax-free eligible items included in a purchase record, the remaining tax-free eligible goods in that record cannot receive customs confirmation or a refund either. This effect is limited to that purchase record; it does not cancel unrelated purchases from the entire trip. Goods exempt from consumption tax and goods shipped directly under separate arrangements are distinct from these goods you need to carry, even if they appear on the same paper receipt.

If you have consumed part of the goods or do not have them with you, do not proceed through the standard terminal procedure. Tell staff at the customs counter instead. The customs-confirmation precautions in the Japan Tourism Agency’s traveler guidance explain these situations.

Keeping paper receipts is advisable, but carrying or presenting them is not always required. A receipt does not replace your passport or the electronic purchase record, either. The Japan Tourism Agency’s business FAQ explains that customs may ask to see a receipt for verification.

An item with a before-tax unit price of JPY 1 million or more meets the threshold for recording detailed information in the purchase record. This is not a cap on total purchases. For such goods, customs may ask you to present an appraisal certificate or warranty along with the item, so keep the relevant documents as well. See also the high-value goods guidance in the Japan Tourism Agency’s traveler FAQ.

At departure, finish any required inspection before checking in baggage

You need to obtain customs confirmation at departure, no later than the 90th day counted from the day after purchase. The following day is the starting point for counting the deadline; it does not prohibit departure on the day of purchase. This is separate from the purchase eligibility condition of less than six months since entry explained above, and it is not the deadline for receiving your refund. Do not treat it as three months or 90 business days. The counting rule is explained in the National Tax Agency’s overview Q&A.

When preparing to leave, the timing of baggage check-in matters. The official guidance sets out the following order.

1. Have your passport and tax-free eligible goods ready. You need to be able to present the goods if customs asks.
2. Complete the customs-confirmation procedure before checking in baggage. Present your passport for confirmation.
3. Check whether an inspection is required. A green result means no inspection is needed and the confirmation procedure is complete. A red result means an inspection is required, so you also need to have the goods checked at the customs inspection location. Having your passport scanned alone does not complete the process for everyone.
4. Finish any required inspection before checking in baggage. If you stop an inspection partway through because of boarding time or similar reasons, you have not obtained customs confirmation.
5. Actually take the confirmed goods out of Japan without delay. Obtaining confirmation and taking the goods out of Japan are separate actions.

The Japan Tourism Agency’s traveler guidance explains that this confirmation procedure cannot be completed after baggage has been checked in, and already-checked baggage cannot be retrieved for the purpose of tax-free procedures. This does not mean you need to take every item into the cabin; it means presentation and any required inspection need to be completed before baggage check-in.

If you connect from a domestic flight to an international flight in Japan, the general rule is to complete the procedure at the final airport from which you leave Japan. If you plan to check baggage through to your final destination at the domestic departure airport, ask the departure customs office and your airline in advance how you can present the goods at the final airport in Japan. Do not assume that transport instructions alone resolve customs confirmation; also check the confirmation location and sequence at your departure port in advance. If a cancellation or similar disruption makes it difficult to meet the confirmation deadline, do not assume an automatic extension—ask the relevant customs office.

If you do not actually take the goods out of Japan after customs confirmation, an amount equivalent to the relevant consumption tax may be collected. The National Tax Agency’s detailed Q&A also explains that penalties apply to a failure, without a justifiable reason, to meet the obligation to take the confirmed goods out of Japan without delay.

Who to contact about refund payments and customs confirmation

Customs is responsible for confirming that goods are taken out of Japan; the store or its contracted refund operator is responsible for payment. Completed customs confirmation and the actual receipt of money are separate stages. Rather than assuming there is a common airport cash-refund counter, use the store-specific payment instructions you received when buying.

• Refund registration, expected payment timing, or a refund not received: Contact the store where you bought the goods or the refund operator it directed you to.
• Errors, omissions, or transmission problems in purchase records: Check with the store and also contact customs before obtaining customs confirmation at departure. Accurate electronic purchase records are needed by the time of confirmation.
• Confirmation deadlines, presenting goods, or inspection procedures: Contact the customs office responsible for your departure port. Also check baggage check-in arrangements for connecting flights with your airline in advance.
• Residency or complex eligibility questions: Consult official guidance from Japan’s National Tax Agency or the relevant tax office.

In particular, if a purchase-record problem prevents customs confirmation, simply having a receipt or having the record transmitted after departure does not automatically resolve the problem or result in retroactive tax exemption. The effects of record errors and transmission delays are explained in the National Tax Agency’s detailed Q&A.

Shipping and other taxes need to be considered separately. The arrangement that allowed travelers to send goods separately themselves and use shipping documents to confirm export was already abolished for purchases made on or after April 1, 2025. It is not being newly abolished in November 2026. Direct shipping by a store may qualify under a separate export tax exemption, so do not apply this article’s carried-goods refund procedure unchanged. Ask the store whether it offers shipping and which conditions apply. The relevant systems are explained in the National Tax Agency’s overview Q&A.

Japan’s consumption tax exemption is not the same as the system for airport duty-free stores in the bonded area after departure immigration. Customs duties, declarations, and quarantine rules on arrival in your actual destination country are separate as well. Tax-free treatment in Japan does not remove your destination’s taxes or import rules, so check the official guidance from that country’s customs and quarantine authorities separately.

Before departure, review the applicable date for each purchase and the refund instructions you received from the store. Check the sequence so that you can present the goods and finish any required inspection before checking in baggage, and confirm your refund registration status and payment conditions with the store or refund operator. After customs confirmation, actually take the goods out of Japan and check the payment status according to the instructions provided at purchase.