Japan Tax Free Shopping Conditions: What to Know Before the November 2026 Overhaul
To receive a consumption tax exemption (Tax Free) in Japan, you must be a non-resident foreign national carrying your original passport, and you must spend a total of at least 5,000 yen (before tax) at the same store in a single day. Consumables (food, beverages, cosmetics, medicines, etc.) are eligible for exemption only between 5,000 yen and 500,000 yen, and must be taken out of the country in specific sealed packaging. Since April 1, 2025, having your purchases shipped home via international courier voids your tax-exempt eligibility, so you must carry the items with you when you leave the country. However, these very conditions are being completely overhauled into a "refund method" starting November 1, 2026. If you're currently (as of August 2026) preparing for a trip to Japan, what you need to do at the store will differ depending on whether your departure date falls before October 31 or after November 1.
Tax exemption eligibility that applies now (through October 31, 2026)
Those eligible for tax-free purchases are foreign nationals who are non-residents holding short-term stay, diplomatic, or official status of residence, or Japanese nationals who can confirm, via a certificate of residence or a copy of the residence record attachment to the family register, that they have continuously maintained an address or residence overseas for two years or more. Presenting the original passport at the time of purchase is mandatory; a copy cannot be used for verification. It is also possible to present the QR code of passport information registered with Visit Japan Web as an alternative.
| Category | Minimum amount (before tax) | Maximum amount | Additional conditions |
|---|---|---|---|
| General goods (appliances, clothing, miscellaneous items, etc.) | 5,000 yen | None | - |
| Consumables (food, beverages, cosmetics, medicines, etc.) | 5,000 yen | 500,000 yen | Must be sealed in a specific manner, must not be opened within Japan |
Purchase amounts for general goods and consumables are not combined with each other, so if you buy only 4,900 yen worth of consumables, the exemption will not apply even when combined with your general goods purchases.
What to observe after purchase: no international courier shipping, no use or transfer before departure
Since April 1, 2025, if you ship tax-free purchased items home via international courier (such as EMS), you lose your tax-exempt eligibility. You must carry the items with you when leaving the country.
- When departing, you must present your passport again to customs at the airport or port, and if requested, you must present the tax-free items themselves.
- You must not consume tax-free items or transfer them to another person while staying in Japan.
- Violations may be subject to imprisonment of up to one year or a fine of up to 500,000 yen.
Switching to the "refund method" starting November 1, 2026
Japan's National Tax Agency has announced that starting Reiwa 8 (2026) November 1, it will overhaul the export goods sales shop system into a "refund method." Unlike the current method, where the tax-free price is applied immediately at the store, under the new system you first pay the regular tax-included price at the store, then at departure you present your passport to customs within 90 days of the purchase date to receive confirmation, and then apply for a refund.
| Item | Current (through 2026.10.31) | New refund method (from 2026.11.1) |
|---|---|---|
| Payment method | Tax-free price paid immediately at store | Tax-included price paid at store, refunded at departure |
| General goods/consumables distinction | Distinction exists (cannot be combined) | Distinction abolished |
| 500,000 yen cap on consumables | Applies | Abolished |
| Sealed packaging requirement | Applies (no opening within Japan) | Abolished |
| 5,000 yen minimum | Applies | Maintained |
| Customs confirmation deadline | At departure | At departure, within 90 days of purchase date |
What you need to do differently at the store depending on your travel timing
Even at the same store buying the same item, the payment sequence differs depending on whether your departure date is before October 31 or after November 1.
- Departing before October 31: Present your passport at the store checkout and pay the tax-free price on the spot. Consumables must be taken out of the country without opening them, keeping the store's sealed packaging intact and unaltered.
- Departing after November 1: Pay the regular tax-included price at the store. Keep your receipt (or the refund application information provided by the store), and within 90 days of the purchase date, present your passport to customs at departure to receive export confirmation and apply for a refund. Since the sealed packaging requirement is being abolished, it's safer to separately check store-specific guidance on whether cosmetics or food items may be opened beforehand.
Under both methods, the principle that purchased items must not be sent by international courier and must be carried out of the country in person applies without change.
Reference: National Tax Agency No.6559 Eligible Purchasers for Tax Exemption for Foreign Travelers, etc.
Reference: National Tax Agency: Overhaul of the Export Goods Sales Shop System to the Refund Method
Reference: Japan Customs: Passport Presentation at Departure and Penalty Provisions for Violations
Reference: Tokyo Metropolitan Government Official Tourism Guide: Original Passport Presentation Rules