Frequently Asked Questions
About Tax-Free Procedures

Foreign nationals are eligible for tax-free shopping if they are non-residents of Japan who have been in Japan for less than six months since entering. Most people who come for sightseeing hold "Temporary Visitor" status of residence, so you can go through the tax-free procedure by showing your passport at a tax-free shop.

Note that residents of Japan who hold a residence card, and people who have stayed in Japan for more than six months since entering, are not eligible.

Tax-free shopping applies if your eligible purchases at the same tax-free shop on the same day total ¥5,000 or more before tax. The law sets no upper limit on the purchase amount.

You do not need to calculate by category. Under the Refund Method, consumables such as food and cosmetics and general goods such as clothing and appliances are all added together, and what matters is whether the total is ¥5,000 or more before tax.

You are limited to quantities you can carry out of the country yourself when you leave. You may be asked to show the actual goods at the customs inspection when you depart, so pack them in a way that lets you show them quickly.

Gold and platinum bullion and coins are excluded by law. Items that are not subject to consumption tax, such as postage stamps, revenue stamps, gift cards, and prepaid cards, are also not eligible.

Note: Gold and platinum accessories normally worn as ornaments are eligible, unlike bullion, but this can vary by product, so check with store staff beforehand.

In principle, no. The minimum for tax-free purchases (¥5,000 before tax) is judged on your total at one tax-free shop on one day.

However, large commercial facilities such as shopping malls and department stores that operate a "centralized tax-free counter" may let you combine purchases from multiple stores inside the facility.

Look for the "Japan. Tax-free Shop" symbol at the storefront or near the register. Even within the same commercial building or arcade, some stores may be approved for tax-free sales and others not, so check at the store.

If you entered on a "port-of-call landing permit" or a "transit landing permit," you can go through the procedure by showing your passport alone. If you entered on a "cruise ship tourist landing permit," "crew landing permit," "emergency landing permit," or "distress landing permit," you need to show the original permit as well as your passport.

Note: Each landing permit has an expiration date. Once it has expired, you cannot make tax-free purchases.

We recommend registering before you make any purchases, for example before you enter Japan or right after you clear immigration. Once you register for tax-free shopping in Visit Japan Web, a QR code for tax-free purchases is issued, so you can shop more smoothly without showing your passport.

You pay the full price, with consumption tax included. Under the Refund Method, no tax is taken off in the store. After you complete the customs check at the airport or elsewhere when you leave, an amount equal to the consumption tax is refunded.

You must show the passport itself. Tax-free shops read the chip in your passport and the passport number by machine, so copies and photos are not accepted. If you have registered in advance in Visit Japan Web, you can instead show the tax-free QR code on your screen.

The old procedure for goods "sent separately," in which the purchaser mails or couriers the goods out of the country, has been abolished. To receive tax-free status, you must carry the goods out of the country in your own baggage when you leave.
However, if the tax-free shop offers an international shipping service and ships the goods itself, tax-free status may be available, so check at the store.

If you buy an item priced at ¥1,000,000 or more per unit before tax, customs may ask you to show an official appraisal certificate, warranty, serial number, or similar information along with the item itself at the airport inspection. To keep the check moving smoothly, we recommend carrying the related documents with you.

Be sure to keep them until the departure procedure and customs check are completely finished. Customs checks are carried out receipt by receipt. If you shop at several tax-free shops, packing your purchases together by receipt makes things easier when customs asks to see the goods.

Shops in the international restricted area beyond immigration sell goods that are already free of consumption tax and similar taxes. They are therefore not covered by the refund, and no procedure is needed.

Complete it before you check your suitcase at the airline's check-in counter. When you arrive at the airport, go to the tax-free procedure terminal (or the dedicated area) before you check any baggage.

They are in the public area of each international departure lobby, before check-in and before the security checkpoint. They are not in the restricted area beyond immigration. Locations differ by terminal, so check the floor map inside the airport.

Using the terminal itself takes only a few seconds, from scanning your passport to seeing the result. However, if customs needs to inspect your goods in person (a RED result), it takes longer for the goods and documents to be checked. The terminals and customs inspection areas can get crowded at peak departure times, so head to the airport with plenty of time to spare.

A suitcase that has been checked in with the airline cannot be returned to you. If you cannot show the goods at the customs inspection, the customs check cannot be completed and you will not receive your refund. Do not check goods you bought tax-free; keep them with you until the customs check is complete.

At the seven major airports (Narita, Haneda, Kansai, Chubu, New Chitose, Fukuoka, and Naha), you can complete the procedure online on your own smartphone using Visit Japan Web. However, the online procedure works only in the designated areas of the international departure lobby covered by the dedicated tax-free procedure Wi-Fi.

Goods that have been consumed in Japan cannot go through the customs check at departure. If you have accidentally consumed any goods in Japan, do not use the automatic procedure at the terminal. Tell a customs officer at the customs inspection counter instead.

You cannot have only the remaining items checked. Customs decides each receipt as a whole. If even one of the items on the same receipt is missing, none of the goods on that receipt can pass the customs check, and none of them qualifies for a refund.

You go through the procedure at the airport where your international flight finally leaves Japan, not at the airport where your domestic flight departs. Complete the tax-free procedure in that airport's international departure lobby before you check your suitcase with the international airline.

If you leave Japan on a cruise ship bound for overseas, you go through the check using an electronic terminal or similar at the last port of call in Japan (your final port of departure), before you hand over your baggage.

You will not receive your refund, and if the act is judged to be deliberate fraud, criminal penalties under the law may apply. Tax-free goods that have passed the customs check must be taken out of the country unused, as the rules require.

Once the customs check at the airport or seaport is complete and the tax-free sale is confirmed, the refund is paid by the tax-free shop where you bought the goods or the refund company it works with. How long the money takes to arrive differs by how you receive your refund and by store or company, so check when you buy.

Several options are available, including a refund to a credit card, a transfer to e-money or a payment app, a bank transfer, and cash pickup at an airport counter. However, which options are available differs by tax-free shop, so if you want to receive cash in particular, check at the store beforehand.

You register your refund destination (how you will receive the refund) when you buy, on a terminal in the store or similar. The available options and an estimate of when the money will arrive are also explained in the store, so especially for expensive purchases, we recommend checking the conditions beforehand.

There is no uniform legal rule on fees for refund procedures under the Refund Method. Many tax-free shops and refund companies deduct set fees for the transfer and the use of the system before paying the refund. For expensive purchases, be sure to check these fees as well.

Refunds are handled by the tax-free shop where you bought the goods or the refund company it works with, not by the National Tax Agency or customs. If you cannot confirm that the money has arrived, have your purchase receipt, your tax-free sale confirmation number, and the refund destination you registered at the store ready, and contact the store where you bought or the refund company directly.