Starting November 1, 2026, Japan’s tax-free shopping system for international travelers will undergo a major overhaul. The update aims to prevent misuse of tax-free purchases, improve the shopping experience for visitors, and reduce administrative work for stores. Here are the three key changes you should know about.

The biggest change is the introduction of a refund-based system. Under the current system, consumption tax is waived at the time of purchase. However, starting in November 2026, travelers will pay the full amount—including tax—upfront, then receive a refund for the tax portion after clearing customs at departure.

To make the system easier for both travelers and tax-free retailers, several rules will be relaxed:

・The distinction between general goods and consumables will be eliminated
・The 500,000 yen purchase limit for consumables will be removed
・Special packaging requirements for consumables will no longer apply
・Shops will no longer need to assess whether items are for “everyday personal use”

At departure, travelers will verify their purchases by scanning their passport at a kiosk located in the airport’s public area. To reduce congestion, options for online processing and integration with self check-in machines are also being considered.

This new system is expected to streamline tax-free shopping and enhance the overall shopping experience for international visitors.

“Tax-free” means you don’t have to pay Japan’s consumption tax on eligible purchases—but only if you buy from stores officially authorized as “Export Sales Shops” by the tax office. These include duty-free shops in airports, electronics stores, department stores, and more.

In recent years, tax-free services have expanded to department stores with centralized counters, large shopping malls, outlet centers, and even local shopping streets. Look for the official tax-free shop logo displayed at the store entrance.

You may not qualify for tax-free shopping in the following cases:
・If you use an automated gate at immigration and your passport does not show an entry stamp
・If you’ve been in Japan for over six months
・If you are working in Japan
・If you do not meet the minimum purchase requirements

The tax-free system is intended for non-residents—specifically, foreign tourists who have been in Japan for less than six months, or Japanese nationals living abroad for over two years who are returning temporarily for less than six months.

To qualify for tax-free shopping, the items must be for personal use (not for business or resale) and must be taken out of Japan.

For general goods like electronics, clothing, bags, and watches, the total amount spent at a single store on the same day must be at least 5,000 yen (excluding tax). For consumables like food, cosmetics, and medicine, the purchase must total between 5,000 and 500,000 yen and be packaged in a way that prevents domestic use.

In department stores or malls with a centralized tax-free counter, purchases from multiple stores can be combined to meet the 5,000 yen minimum. However, even if the spending threshold is met, some items may still not qualify depending on the category.

Consumables must be packaged in a sealed bag or box—often with a tamper-evident sticker—and cannot be opened before leaving Japan. Also, you generally cannot combine the value of general goods and consumables to meet the tax-free minimum; each category must independently exceed 5,000 yen.

However, if general goods are packaged in the same way as consumables to prevent use in Japan, their value may be combined. In such cases, neither type of item can be opened or used within Japan.

There are two main ways to complete the tax-free process, depending on the store.
(A) Present your passport at checkout and pay the tax-exempt price immediately.
(B) At department stores or shopping malls with a centralized tax-free counter, you’ll first pay the full price (including tax) at each store. Later the same day, visit the tax-free counter with your items, receipts, and passport to get a refund. A service fee may apply. Stopping by the counter before shopping may also get you discount coupons.

At the store
1) Show your passport
Present your original passport—copies aren’t accepted. Store staff will verify your photo, name, nationality, birthdate, visa status, entry date, and passport number.

2) Receive explanations from the store
Since October 2021, the paper form for tax-free purchases has been abolished. Stores now send your purchase data directly to the National Tax Agency. Signing a purchaser’s declaration is no longer required, but staff will explain important details to you.

3) Payment and receiving your items
If using method (A), you pay the tax-free amount and receive your items. If using method (B), you’ll be refunded the tax after visiting the centralized counter. If your total spending drops below the minimum due to returns or exchanges, your tax exemption will be canceled and you’ll need to pay the consumption tax.

At the airport
4) Show your passport at customs
Your purchase info is sent electronically, but you still need to show your passport to customs. Tax-free items must be taken out of Japan by the purchaser. If you want to check the items in your luggage, inform the airline at check-in. A customs officer will come to confirm the tax-free goods before your baggage is checked.

Visit Japan Web is an online service that streamlines arrival procedures—quarantine, immigration, and customs—for travelers entering Japan, including returning Japanese citizens. It allows you to handle everything in one place.
Learn more here.

As of April 1, 2023, a new “Tax-Free Shopping” feature was added. By registering your passport details in advance, you can complete tax-free procedures without needing to show your passport at the store.

It’s simple to use: once your passport details (such as name, nationality, birthdate, visa status, entry date, and passport number) are uploaded, a QR code will appear under “Prepare for Tax-Free Shopping.” Show this code at participating stores, and staff will scan it to complete the process. Note that this function is only available at shops equipped to read the code, so check in advance. If not supported, you can still complete the procedure by presenting your passport directly.

For instructions on how to use the Tax-Free Shopping feature on Visit Japan Web, see the link above.

A.
“Tax Free” refers to exemption from Japan’s consumption tax (value-added tax) only. “Duty Free,” on the other hand, includes exemptions from other taxes like customs duties, liquor tax, and tobacco tax in addition to consumption tax. Since departure areas past immigration in international airports are legally considered outside of Japan, they are designated as duty-free zones.

Aside from airports, there are only a few duty-free stores in Japan, such as T Galleria Okinawa by DFS, Japan Duty Free GINZA (8th floor of Ginza Mitsukoshi), and Lotte Duty Free Tokyo Ginza (8th and 9th floors of Tokyu Plaza Ginza).

A.
At the time of purchase, you must present your original passport—copies are not accepted. If you're using a centralized tax-free counter, you'll need your original passport, the purchased items, and the receipts.

A.
No—the tax-free procedure must be completed on the same day as the purchase. Your original passport is required at the time of purchase, so be sure to retrieve it from your hotel and return to the store the same day. (Also note that visitors to Japan must carry their original passport at all times.)

A.
No—only the person who made the purchase can complete the tax-free procedure. It cannot be done by a proxy.

A.
To complete tax-free procedures, your passport must be presented and verified to confirm your non-resident status. If you use an automated gate at airports like Narita, Haneda, Chubu, or Kansai, your passport may not be stamped, which can prevent stores from verifying your eligibility. Be sure to inform the immigration officer at the gate that you need an entry stamp for tax-free shopping.

A.
General goods may be used in Japan as long as you take them out of the country. However, consumables must remain sealed in their designated packaging—once opened, they no longer qualify for tax exemption. If you open or use them before departure, customs will charge tax. If the remaining untaxed items fall below the 5,000 yen threshold, all items may become taxable.

A.
Since the customs counter at the airport is located after security and carry-on baggage screening, tax-free items should be brought as carry-on luggage. This allows customs to inspect them during the declaration process. Do not check them in unless you have made special arrangements with your airline and customs staff.

A.
On international flights, liquids in containers over 100 ml are not allowed in carry-on luggage and will be confiscated at security. Be sure to place any liquids over 100 ml into your checked luggage at the airline counter and inform staff accordingly. Liquids in containers of 100 ml or less can be carried onboard if they’re placed in a resealable, transparent plastic bag with a zipper, no larger than 1 liter (approximately 29 cm × 20 cm).

A.
No—tax-free items cannot be transferred to someone else. Only the person who made the purchase is allowed to take them out of Japan.

A.
At stores with a centralized tax-free counter, such as department stores, you'll first pay the full price (including tax) with your credit card. After completing the procedure at the counter, the consumption tax refund will be credited back to your card—usually within 10 days to 2 weeks. At other tax-free stores like electronics shops, discount stores, or drugstores, you typically pay the tax-free amount directly at the time of purchase. Most stores accept credit card payments, but availability may vary by location.

A.
Whether you can use points or miles depends on the store, but most tax-free shops do not accept them. It’s generally recommended to pay with cash or a credit card.

A.
Yes—many tax-free shops can be found outside airports, including department stores, electronics retailers, drugstores, and shopping malls.

A.
A wide variety of items are eligible for tax exemption, but electronics like digital cameras and beauty or wellness devices often offer significant savings compared to prices abroad.

Popular tax-free picks also include cold medicine, cough drops, disposable eye masks, and other health-related goods—many of which are unique to Japan and affordably priced despite their high quality. Some drugstores and electronics shops also offer discount coupons, making your purchases even more cost-effective.

In Japan, tax-free shopping isn’t limited to airports and department stores—it’s also available at shopping malls, discount stores, drugstores, and more. Below is a list of major retailers across different categories that support tax-free purchases.

Keep in mind that not all tenants within department stores or malls offer tax-free services, and even among nationwide chains, availability may vary by location. Be sure to check in advance before visiting.

*Not all stores within department stores or shopping malls are tax-free eligible. Similarly, not all locations of nationwide chains like discount stores or drugstores support tax-free shopping. Please confirm in advance.

“Online tax-free” shopping lets you place orders before or during your trip and pick up items at your hotel, an airport, or a participating downtown tax-free store. It’s a convenient way to save shopping time and explore Japan hands-free without bulky bags.

A wide range of items is available, including electronics, medicine, cosmetics, snacks, stationery, kitchen goods, daily essentials, books, CDs/DVDs, souvenirs, and figurines. Payment and tax-free processing are done at the pickup location, so bring a device with internet access, your passport with your Japan entry date, and a credit card or e-money—cash payments are not accepted. Only the purchaser may collect the items.

Some DFS airport shops also offer a “pre-order” service, allowing you to reserve products online in advance and pick them up at the airport counter.

Understanding Japan’s tax-free system will help you make the most of your shopping experience. Don’t forget to keep an eye out for the major changes coming in November 2026—we’ll be updating you with the latest details on LIVE JAPAN. Be sure to check back regularly so you don’t miss out.

(This article was originally published in 2019 and updated in March 2025. For the most current information, please refer to official websites.)

Mitsui Outlet Park is a popular chain of outlet malls across Japan, offering a wide range of international and domestic brands at discounted prices on clothing, accessories, and lifestyle products in a pleasant, open-air setting.

BicCamera is a top pick among international travelers for its tax-free deals and extra discounts. With the “Tax-Free Discount Coupon” available at all BicCamera locations, you’ll get the standard 10% tax exemption plus an additional 3–7% off on select items like cameras, watches, electronics, medicine, cosmetics, and even sake (some exclusions apply). Simply show the coupon image at checkout to redeem the offer.

Don Quijote, commonly known as "Donki," is a popular discount chain offering a vast array of products, from electronics and cosmetics to snacks and novelty items. Its lively atmosphere and late hours make it a unique shopping destination.

Now, you can enjoy up to 15% off your purchase at Don Quijote! Simply tap the coupon above and show it to the cashier at checkout. (Conditions apply. See coupon page for details.)

Lotte Duty Free Ginza, in Tokyo's upscale Ginza district, is a premium duty-free shop featuring luxury brands and products. Offering high-end cosmetics, fragrances, and designer accessories, it's an ideal destination for tax-free shopping in a refined setting.

With a history spanning over 50 years, Sapporo Drugstore (SATUDORA) operates 200+ stores mainly in Hokkaido, covering popular tourist spots like Sapporo, Otaru, Hakodate, and beyond, with additional branches in Okinawa and Taiwan. SATUDORA offers a range of popular medicines,cosmetics, and exclusive Hokkaido souvenirs.

Aeon Mall is a leading shopping mall chain in Japan, providing a complete shopping experience with a variety of retail stores, entertainment options, and dining venues. It's a family-friendly destination that caters to diverse needs and preferences.

Laox offers a wide selection of products including home appliances, household goods, hobby items, and traditional crafts. Multilingual staff (Japanese, Chinese, and English) are available to assist you, and the store provides free Wi-Fi and restrooms for all visitors.

Edion, a major electronics store chain in Japan, provides both tax-free shopping and exclusive discounts with this special coupon. Save more on home appliances, beauty gadgets, and daily electronics.

Tsuruha Drugstore is a popular pharmacy chain in Japan, known for its wide range of health and beauty products. It's a go-to destination for both medicinal needs and cosmetic treasures, including sought-after Japanese skincare and makeup items.

Japan Duty Free GINZA, located on the 8th floor of Mitsukoshi Ginza and opened on January 27, 2016, is Japan’s first airport-style downtown duty-free shop outside of Okinawa. Enjoy duty-free prices on luxury brands, cosmetics, and more—all without going to the airport.

Use this 6% discount ticket at Odakyu Department Store Shinjuku to save on your purchases.

Takeya, the iconic discount store in Tokyo’s Ueno area, offers a wide variety of products—from daily goods and cosmetics to snacks and electronics. Use this special coupon to enjoy extra discounts.

Sundrug is a popular drugstore chain offering great deals on cosmetics, health products, medicine, and daily essentials. With this special coupon, you can enjoy additional savings.

Joshin is a trusted electronics retailer in Japan, offering everything from home appliances and audio equipment to gaming devices and hobby goods.

AOKI is a leading Japanese retailer specializing in business suits, formalwear, and casual clothing. Use this special coupon to get extra discounts on top of your tax-free savings.

ORIHICA offers stylish business and casual wear with a modern twist, perfect for both work and everyday use. Take advantage of this special coupon to enjoy additional savings along with tax-free benefits.