5004 Consumption Tax Exemption for Exports (for Non-residents/Visitors) (FAQ)
The goods eligible for export tax exemption other than the goods exported through commercial export transactions include those purchased at tax-free shops by non-residents such as foreign visitors to Japan(*1) in a certain manner for the purpose of bringing them back to their countries as gifts and those purchased by residents who are leaving Japan to visit foreign countries as gifts and satisfy a certain condition.
The following procedures are required to claim the tax exemption according to the type of purchaser.
*1 From April 1, 2023, the eligibility to purchase tax-free goods have been reviewed, and it is now limited to non-residents whose status of residence is "Temporary Visitor", "Diplomat", or "Official."
1. | Non-residents | |
|
||
2. | Residents | |
At the time of purchase, you are asked to submit to the tax-free shop a purchase agreement certifying that the good(s) will be exported by being accompanied with you and make the “Application for Export Certificate of Tax Free Goods”. You are required to obtain the customs verify the “Application for Export Certificate of Tax Free Goods” from Customs when leaving Japan and hand or send the verified Certificate to the tax-free shop. The goods eligible for this tax exemption are the ones whose market value exceeds JPY10,000 per item under the condition that the goods will be taken out of Japan to the foreign countries as the accompanied goods of residents leaving Japan and those are the gifts which will obviously not be brought back into Japan or will be used for more than 2 years or consumed overseas. |
Please consult with the nearest tax office for instructions on the tax exemption procedures of tax-free shops and filing consumption tax returns, etc.
* “Tax-free shop” is a sales agency licensed by the Director-General of National Tax Agency to sell tax-free goods.
For consultations on customs procedures, please contact the nearest Customs Counselor.
Please see No. 9301 for inquiries.