Japan’s consumption tax-free shopping system will switch to a refund-based system for purchases made on or after Sunday, November 1, 2026.

Under this system, you will first purchase items at a tax-free shop at the tax-inclusive price. Then, when departing Japan within 90 days of the purchase date, you must have the items verified by Customs at an airport or seaport to confirm that they are being taken out of the country. Once this verification is complete, you will receive a refund of the equivalent consumption tax amount.

This guide summarizes the steps for tax-free shopping under the new refund-based system, along with important points to keep in mind. Use it as a reference when shopping tax-free in Japan.

1. Make Your Purchase
Pay the tax-inclusive price at a participating tax-free shop.

2. Present Your Passport
You must present your passport when making a purchase at a tax-free shop.

3. Record Your Tax-Free Purchase
The details of your tax-free purchase will be recorded in the system.

4. Complete Customs Verification at the Airport or Seaport
Before checking in your luggage, present your passport at a dedicated terminal for verification.

Dedicated terminals and Customs inspection areas will be set up in international departure areas at airports and seaports, before baggage check-in.

At seven airports—Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose, and Naha—you can also complete the procedure online using Visit Japan Web  on your own smartphone or other device. Advance registration for Visit Japan Web  is required, so be sure to check the details before your trip.

5. Have Your Purchased Items Verified
Customs will check that all the items you purchased are present.

6. Receive Your Refund
The equivalent consumption tax amount will be refunded to your registered refund method, completing the tax-free shopping process.

Here are some important points to keep in mind when shopping tax-free under Japan’s refund-based system.

・Complete the procedure before checking in your luggage. Once you have checked in your baggage, you will no longer be able to receive your tax refund. Be sure to complete the Customs verification before handing over your luggage.

・All purchased items must be present for verification. If even one item is missing, you will not be eligible for a refund on any of the items listed on the same receipt. The procedure is handled on a receipt-by-receipt basis, so if you do not have every item listed on a receipt, none of the items purchased under that receipt will be eligible for a refund. If you have consumed food, beverages, cosmetics, or other consumable goods in Japan, do not use the dedicated terminal. Instead, inform a Customs officer.

・Special packaging for consumable goods will be discontinued. However, if you consume food, beverages, cosmetics, or other consumable goods in Japan, you will not be eligible for a tax refund.

・Cruise passengers must present their passports. From November 1, 2026, a landing permit alone will no longer be sufficient to complete tax-free procedures. You must present your passport. Be sure to bring your passport with you when going ashore for sightseeing during a cruise stop.

Make sure you understand the refund-based tax-free system, which takes effect in November 2026, and enjoy shopping in Japan!