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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)

  The goods which are eligible for tax exemption for exports other than the exported goods through export transactions include 1) those purchased by foreign visitors (non-residents) for exports and 2) those that people (residents) visiting foreign countries purchase as gifts and will not bring back to Japan with them when they return.
  The following procedures are required to claim the tax exemption.

1.Purchase by non-residents
  When you purchase tax-free goods, please show your passport at the tax-free shops.
At the tax-free shops,
  1. the sales data of the tax-free goods will be transferred to National Tax Agency, or
  2. the document(s) describing the detail of the sales of the tax-free goods (Record of purchase slip(s)) will be attached to your passport.
When leaving Japan, at the airport or seaport of departure,
  1. in case you do not have a record of purchase, please present your passport at customs.
  2. in case you have the record of purchase slip(s), please submit them at customs.
    Customs inspect your possession of the tax-free goods as necessary and if you do not export them (e.g., you have transferred or consumed them in Japan) by your departure, you have to pay the consumption tax.
The goods eligible for this tax exemption are the ones used in the daily life. The applicable amount for tax exemption is that the total spending at one tax-free shop is \5,000 or more for general goods and between \5,000 and \ 500,000 for consumables.
2.Purchase by residents
   At the time of purchase, you are asked to submit a purchase agreement indicating the good(s) shall be accompanied with you to the tax-free shop and make the “Application for Export Certificate of Tax Free Goods”.

  You are required to get the customs verify the “Application for Export Certificate of Tax Free Goods” when leaving Japan and send the verified Certificate to the tax-free shop.

  The goods eligible for this tax exemption are the ones whose market value exceeds ¥10.000 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 used/ 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. 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-free goods through the above-mentioned procedures.

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