- Japan replaced point-of-sale tax exemption with a refund-after-departure system on November 1, 2026.
- Shoppers must have customs confirm eligible goods within 90 days of purchase to claim a refund.
- The retailer or its provider—not customs—pays the refund, and fees may be deducted depending on the arrangement.
Japan began a refund-after-departure system on November 1, 2026, replacing the point-of-sale tax exemption for eligible visitors and other qualifying shoppers. They pay the tax-inclusive price, then seek the tax equivalent after customs confirms the goods are leaving the country. The tax benefit remains; the payment sequence changed.
The Digital Agency announced a Visit Japan Web customs-confirmation option for travelers departing through seven airports. The system does not send refunds. Customs confirmation is one step in a process that ends with payment from the shop or its refund provider.
The online option is not open to every traveler. The National Tax Agency describes the revised arrangement as a refund method.
The government set out the transition in its fiscal 2025 tax reform. There was no overlap between the old and new checkout systems.
Shoppers now pay tax at checkout and seek it back after departure
| Purchase period or rule | How it works |
|---|---|
| Through October 31, 2026 | The old point-of-sale exemption applied, according to the published transition details. |
| From November 1, 2026 | Shoppers pay the tax-inclusive amount and seek a refund after customs confirmation. |
| Minimum purchase | ¥5,000 before tax at the same store on the same day. |
The tax rate is 10%, or 8% for food and non-alcoholic drinks. Food, drinks and cosmetics used or consumed in Japan do not qualify for a refund. Goods must leave Japan with the purchaser.
Some previous restrictions have been removed. The former ¥500,000 consumables cap, the division between general goods and consumables, and special packaging requirements no longer apply. Gold and platinum bullion, coins and goods already exempt from consumption tax remain outside the refund system.
The listed rules do not establish every eligibility condition for foreign visitors. The National Tax Agency's qualification rules govern whether a particular shopper can claim the refund.
Customs must confirm the goods within 90 days
Travelers complete the departure check within 90 days of purchase. The period starts the day after purchase. For goods bought November 1, 2026, the deadline is January 30, 2027.
- At a participating shop, show your passport, pay the tax-inclusive price and register a refund method as the retailer directs. Keep the receipt.
- Before checking baggage, scan your passport at a tax-refund terminal at an airport or seaport. Keep the goods from each purchase unit accessible.
- A green result means the confirmation is complete. A red result may require a customs officer to inspect the goods.
Items on one receipt count as a single purchase unit. If an item is missing during inspection, the refund for that entire receipt may be lost. Goods already used or consumed in Japan are not eligible; declare a used consumable to a customs officer.
The online confirmation option operates at Narita, Haneda, Kansai, Chubu Centrair, Fukuoka, New Chitose and Naha airports. Users must connect through dedicated Wi-Fi in the international departure lobby. Physical refund kiosks are also available at airports and seaports. Cruise passengers whose voyages begin and end overseas complete the checks at their final Japanese port.
The retailer or refund provider sends the money
Customs confirmation does not guarantee an instant transfer. After the check, the shop or a provider it contracts pays the tax equivalent through the method registered at purchase. Possible options include a bank transfer, card, app or cash, but arrangements differ by retailer.
Ask about the available method and any handling charge before buying. The government does not impose a separate refund fee, but shops or providers may deduct fees. Airport cash refunds are paid only in yen.
Japan's customs process has no set refund-payment timeframe. The 90-day limit is for completing customs confirmation, not a deadline for money to arrive. Secondary reports estimate credit card refunds take one to two weeks and bank transfers two to four weeks, depending on the provider.
Japan says the change targets resale and false claims
Japan's Finance Ministry said the reform is intended to curb domestic resale of goods bought under the former exemption. Under that arrangement, a visitor could buy goods without paying consumption tax and resell them in Japan at tax-inclusive prices.
The new process sends purchase records to the National Tax Agency system, while retailers receive customs confirmation information. Retailers have had to prepare for the revised checkout and refund steps. A tax-refund company official warned before launch that system failures and staff shortages could cause confusion in the early days. Higher upfront prices may also affect shoppers.
Before leaving Japan, confirm the shop's refund method, keep purchases and receipts accessible, and complete customs confirmation before checking baggage and within the 90-day window.
This article is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional or CPA about your specific situation.
