Tax Exemption (Refund) Program for Foreign Visitors

1. Program Overview

Under the Tax-Free Shopping System effective until October 31, 2026, eligible tax-free goods purchasers such as foreign visitors (referred to below as “purchasers”) have been exempted from consumption tax at the time of purchase at tax-free shops and have been able to buy items at tax‑exclusive prices (tax‑free).
However, for purchases made on or after November 1, 2026, the system will shift to the Refund Method, under which the amount equivalent to consumption tax will be refunded after a customs inspection at the airport or seaport confirms that the goods are being taken out of Japan.

【Key Changes】

○ Purchasers will buy tax-free goods at tax‑inclusive prices at tax‑free shops.
○ The amount equivalent to consumption tax will be refunded after the customs inspection upon departure.
＜Tax‑Free Goods＞ * Effective from November 1, 2026
○ Purchases totaling 5,000 yen or more (tax excluded) per store per day are eligible.
１．You must take the purchased goods out of Japan.
２．Gold and platinum bullion and items exempt from consumption tax are excluded.
３．The quantity of goods must be limited to items that you can personally carry and take out of Japan at the time of departure.
４．Special packaging for consumables will be abolished; however, if consumables such as food, beverages, or cosmetics are consumed in Japan, you will not be eligible for customs inspection (tax refund).

2.Customs Inspection upon Departure

To receive the tax exemption, you must undergo a customs inspection when departing Japan.Within 90 days from the date of purchase, you are required to present your passport at a tax‑free procedure terminal (kiosk terminal or electronic terminal) installed at airports or seaports to complete the inspection.After presenting your passport, the terminal will display whether a customs inspection is required:
・If no inspection is required (Green Result), the customs inspection procedure is complete.
・If inspection is required (Red Result), you must bring your tax‑free goods to the designated customs inspection area for verification.

Click here for customs procedure details.

3. Online Procedures

At Narita, Haneda, Kansai, Chubu Centrair International Airport, Fukuoka, New Chitose, and Naha airports, in addition to using the Tax Refund Kiosk installed at the airport, travelers can also complete the procedure online by using Visit Japan Web (*) and connecting to the dedicated Wi‑Fi network for the procedure in the international departure lobby (before entering the security checkpoint).

Click here for online procedure details.

To use VJW (Visit Japan Web) for the procedure, you must set up and be ready to use VJW before undergoing customs confirmation.
If you are unable to complete the procedure using VJW, please use the Tax Refund Kiosk.

4. Brochure

Tax Exemption (Refund) Procedure Guide for Foreign Visitors	To Cruise Ship Passengers Who Need to Complete the Tax Refund Procedure
English	English
한국어	한국어
简体中文	简体中文
繁體中文	繁體中文
日本語	日本語