Japan's tax-free shopping moves to pay-then-refund: what travellers must do before leaving

As of October 2026 (information checked on 19 October 2026).

When you pay at a tax-free shop in Japan, the amount on the receipt will include consumption tax. According to the traveller information page of the Japan Tourism Agency, part of the Ministry of Land, Infrastructure, Transport and Tourism, tax-free shopping for visitors to Japan switches to the "refund method" (リファンド方式) for goods bought from 1 November 2026: you pay the tax first and are refunded when you leave Japan.

The new process has three steps. The traveller pays the tax-inclusive price at the shop; on departure, the traveller has customs confirm at the airport or port that the goods are actually leaving Japan; only then is an amount equal to the consumption tax refunded. The refund is handled by the shop or a refund operator it appoints.

Payment and refund are separate, and it all hinges on departure

The new rules split payment and refund into two points in time. After you pay the tax-inclusive price in the shop, whether you get a refund is decided only once customs has confirmed the goods on departure. The last step of the purchase no longer happens at the till but at the airport or port.

On departure day: use the machine first, then check in luggage

The Tourism Agency page sets out the departure procedure as follows.

1. Show your passport at the tax-free procedure machine (a self-service or electronic terminal).
2. If the machine gives a green result, the procedure is complete.
3. If the machine gives a red result, you must go to the customs inspection point for an inspection.
4. All tax-free goods you have bought must be kept with you; you cannot check them in first and then go to the machine.
5. Customs confirmation must be completed before the boarding (or embarkation) procedure closes.

Use the machine first, then check in your luggage. Once tax-free goods have been checked in, you can no longer go to the machine with them.

Leaving Japan via a domestic flight and an international connection

If you take a domestic flight in Japan and then connect to an international flight, customs confirmation must be done at the last airport from which you leave Japan. The Tourism Agency also says that at major airports, namely Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose and Naha, the procedure can be completed online through Visit Japan Web, within the designated Wi-Fi area before the security checkpoint.

The 90-day limit, and one receipt carrying the whole risk

Customs confirmation must be completed on departure within 90 days of the purchase date. In other words, if too much time passes between shopping and leaving, you lose the tax exemption.

Another easily overlooked detail is the unit of judgement. The Tourism Agency's tax-free shop website states that customs confirmation is judged per purchase record (receipt): if even one item on a receipt cannot be confirmed, none of the items on that receipt qualify for the exemption. One problem item affects the whole receipt.

Sealed-bag system abolished; the 5,000 yen threshold

The Tourism Agency page says the special packaging (sealed bag) system for consumables has been abolished. On the spending threshold, purchases at the same shop on the same day must reach at least 5,000 yen before tax, as of October 2026.

On quantity, tax-free purchases are limited to what the buyer can carry personally when leaving the country. The "bessō" arrangement of posting goods overseas was abolished on 31 March 2025. Travellers wanting to buy large or bulky quantities should first think about whether they can carry them out themselves.

What the official pages do not make clear

As of October 2026, the Tourism Agency's two pages say only that the refund is handled by the shop or a refund operator; they do not state how the refund will be paid or how long it will take. Before you travel, check the Tourism Agency pages directly, or ask the shop to confirm the refund arrangements when you pay.

Treat the tax refund as part of the itinerary

Under the new rules, tax exemption is no longer completed on the spot at the till but is a procedure to be finished at the airport. Keep your passport and receipts to hand, keep tax-free goods in your hand luggage, and leave time to visit the machine before the boarding procedure closes. Miss a step, and the consumption tax you paid may not be refunded.

Prices and details correct as of October 2026

Compiled by the Focus50 Editorial Team from public sources, for general reference only and not professional advice. Details are correct as of the publication date and may change.