Basic knowledge about Japan's tax-free (Tax Free) system to know before your trip
Important notice
From November 1, 2026, Japan's tax-free system is the "refund system"
In Japan, when you purchase items, consumption tax (10% or 8%) is charged as a rule. However, at "tax-free shops (Tax Free Shops)," consumption tax is exempted or refunded for foreign travelers who meet the conditions.
| Item | Regular sale | Tax-free sale (Tax Free) |
|---|---|---|
| Consumption tax | Pay the tax-included price | Exempted or refunded |
| Eligible persons | Anyone | Foreign travelers (conditions apply) |
| Procedure | Not required | Passport presentation, etc. required |
| Regular sale | Tax-free sale (Tax Free) |
|---|---|
| Consumption tax | |
| Pay the tax-included price | Exempted or refunded |
| Eligible persons | |
| Anyone | Foreign travelers (conditions apply) |
| Procedure | |
| Not required | Passport presentation, etc. required |
"Tax Free" and "Duty Free" both mean "tax exemption," but they work differently. When "Tax Free" is written at a shopping mall or drugstore in town, it refers to consumption tax exemption, which is different from airport duty-free shops.
| Category | Tax Free (consumption tax exemption) | Duty Free (customs duty exemption) |
|---|---|---|
| Taxes exempted | Consumption tax (10% or 8%) | Consumption tax, customs duty, liquor tax, tobacco tax, etc. |
| Where can you buy? | Tax-free eligible stores in town | Mainly duty-free shops at airports and ports (some downtown airport-type duty-free shops also exist) |
| Eligible persons | Non-residents (conditions apply) | Departing travelers, whether foreign or Japanese |
| Requirement to take out of the country | Yes (required) | Yes (required) |
| Tax Free (consumption tax exemption) | Duty Free (customs duty exemption) |
|---|---|
| Taxes exempted | |
| Consumption tax (10% or 8%) | Consumption tax, customs duty, liquor tax, tobacco tax, etc. |
| Where can you buy? | |
| Tax-free eligible stores in town | Mainly duty-free shops at airports and ports (some downtown airport-type duty-free shops also exist) |
| Eligible persons | |
| Non-residents (conditions apply) | Departing travelers, whether foreign or Japanese |
| Requirement to take out of the country | |
| Yes (required) | Yes (required) |
From November 1, 2026, Japan's tax-free system is the "refund system." Under the system until October 31, 2026, consumption tax is exempted at the time of purchase. Under the refund system, you pay the tax-included price at purchase, and the consumption tax amount is refunded after the export confirmation at departure.
| Steps of the tax-free procedure | System until October 31, 2026 | System from November 1, 2026 |
|---|---|---|
| Payment at purchase | Pay the tax-excluded price | Pay the usual "tax-included price" at the store |
| Timing of tax exemption / refund | Tax-exempt immediately at purchase | Refunded after customs confirmation at the airport at departure |
| Confirmation method | Passport check at the store | Passport check at a tax-free procedure terminal at the departure airport and at customs |
| Refund method | - (already tax-exempt on the spot) | Credit card, various mobile payments, bank transfer, cash, etc. |
| System until October 31, 2026 | System from November 1, 2026 |
|---|---|
| Payment at purchase | |
| Pay the tax-excluded price | Pay the usual "tax-included price" at the store |
| Timing of tax exemption / refund | |
| Tax-exempt immediately at purchase | Refunded after customs confirmation at the airport at departure |
| Confirmation method | |
| Passport check at the store | Passport check at a tax-free procedure terminal at the departure airport and at customs |
| Refund method | |
| - (already tax-exempt on the spot) | Credit card, various mobile payments, bank transfer, cash, etc. |
Foreign travelers who meet the following conditions are eligible for tax-free sales.
Non-resident foreign tourists holding a residence status such as short-term stay (* including landing permission for cruise ships, etc.)
Those within 6 months of their entry date
Those who can present a passport at the time of purchase
Japanese nationals living abroad may be eligible under certain conditions
| Category | System until October 31, 2026 | System from November 1, 2026 |
|---|---|---|
| Item category | Two categories: general goods (appliances, clothing, etc.) / consumables (cosmetics, sweets, etc.) | No item categories (unified) |
| Typical examples | General: appliances, bags, clothing, accessories, etc. Consumables: cosmetics, food, medicine, supplements, etc. | All goods can be purchased through the same flow |
| Minimum purchase amount | 5,000 yen or more (excl. tax), combined total at the same store on the same day | 5,000 yen or more (excl. tax), combined total at the same store on the same day |
| Purchase limit | 500,000 yen or less (consumables only) | No limit |
| Special packaging | Consumables require special tamper-proof packaging | Abolished; however, no refund if consumed within Japan |
| Purchase conditions | Short-term-stay foreign travelers (non-residents) | Same as left (no change) |
| System until October 31, 2026 | System from November 1, 2026 |
|---|---|
| Item category | |
| Two categories: general goods (appliances, clothing, etc.) / consumables (cosmetics, sweets, etc.) | No item categories (unified) |
| Typical examples | |
| General: appliances, bags, clothing, accessories, etc. Consumables: cosmetics, food, medicine, supplements, etc. | All goods can be purchased through the same flow |
| Minimum purchase amount | |
| 5,000 yen or more (excl. tax), combined total at the same store on the same day | 5,000 yen or more (excl. tax), combined total at the same store on the same day |
| Purchase limit | |
| 500,000 yen or less (consumables only) | No limit |
| Special packaging | |
| Consumables require special tamper-proof packaging | Abolished; however, no refund if consumed within Japan |
| Purchase conditions | |
| Short-term-stay foreign travelers (non-residents) | Same as left (no change) |
[System from November 1, 2026] There is no distinction between general goods and consumables, and no purchase limit (500,000 yen). Procedures are simpler.
Meals at restaurants and fees for experiences or services
Items that are opened and consumed on the spot (such as food and drink samples)
Items clearly intended for consumption within Japan
Gold and platinum bullion, gold and platinum coins, and goods that are exempt from consumption tax
Order tax-free eligible items all at once before your trip
With WAmazing, you can order online before departing for Japan and pick up at airports, hotels, stations, and more. You can buy Japanese products at a good price with no tax-free procedures at the store.
See WAmazing's servicesTake them out of Japan by the 90th day counting from the day after the purchase date
Take them out as your own carry-on or checked baggage
Take out consumables unopened (opening or use is not allowed)
Be sure to undergo customs confirmation with all items in hand, before checking in your baggage
* At WAmazing Shop, the item pickup date is the start date for counting
Tax exemption via separate shipping (mailing baggage from the airport to overseas) has been abolished since April 2025. You must take the items out yourself.
From November 2026, the following procedures will be required at departure.
Purchase items at a tax-free shop at the tax-included price (purchase information is registered electronically)
Scan your passport at a tax-free procedure terminal at the departure airport
Green judgment -> procedure complete / Red judgment -> item check at the customs inspection area
After approval, the consumption tax is refunded via the specified method (card, smartphone, bank transfer, cash, etc.)
* At Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose, and Naha, online procedures via Visit Japan Web (VJW) are also available
In the following cases, the tax exemption is not established, so you cannot receive a refund of the consumption tax.
If you do not leave Japan by the 90th day counting from the day after the purchase date
If you consume or use the purchased items (such as food, drinks, or cosmetics) within Japan before departure
If you do not complete the customs confirmation procedure at a tax-free procedure terminal at the departure airport
If, at the time of the customs check, you do not possess all or part of the purchased items
* At WAmazing Shop, the item pickup date is the start date for counting
If, after completing the export confirmation procedure at customs, you do not take the items abroad, the consumption tax amount will be collected, and you will also be subject to penalties (imprisonment of up to 1 year or a fine of up to 500,000 yen). Please be sure to take your purchased items out of the country yourself.
For details on ordering, payment, cancellation, tax exemption, and more, see the Q&A page.
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