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Home > Export/Import > Customs Answer(FAQ) > 5004 Consumption Tax Exemption for Exports (for Non-residents/Visitors) (FAQ)

5004 Consumption Tax Exemption for Exports (for Non-residents/Visitors) (FAQ)

  Besides the goods exported through export transactions, the articles which are eligible for tax exemption include those purchased by foreign visitors (non-residents) and those purchased as gifts by persons (residents) visiting foreign countries etc., and will not be brought back to Japan when they return.
  The following procedures are required to claim the export exemption.

1Purchase by non-residents
  With the presentation of a passport, a non-resident shall submit a purchase agreement indicating that the non-resident will bring the goods out of the country to the tax-free shop.

  The card entitled the “Record of Purchase of Consumption-Tax-Exempt for Export” shall be collected by the customs officer at the time of departure. 

  Articles eligible for tax exemption at the tax-free shops when purchased by non-residents are daily use items which the total amount of one transaction is more than \5,000.
2Purchase by residents
   At the time of purchase, you are asked to present a purchase agreement indicating the article shall be accompanied to the tax-free shop.

  The Application for Export Certificate of Duty Free Goods compiled at the time of the purchase will be verified by customs when leaving the country, and you are required to send the verified Certificate to the-tax shop.

  Articles eligible for tax exemption at the tax-free shops when a resident leaves the country for the purpose of overseas travel are those purchased as gifts and will obviously not be brought back into Japan among those accompanied articles and those used or consumed overseas whose market value exceeds ¥10.000 per item.

   Please consult the nearest tax office with instructions on export exemption procedures of tax-free shops and filing consumption tax returns, etc. Inquiries regarding consumption tax are also accepted on the Tax Answer web-page of the National Tax Agency (

* Tax-free shop is a sales agency licensed by the Director-General of National Tax Agency holding the jurisdiction of the business entity to sell tax exempt goods to non-residents through the above mentioned procedures.

For consultations on customs procedures, please contact the nearest Customs Counselor.
Please see No. 9301 for inquiries.