Tax Free Shopping in Japan

① You are required to export tax-free goods by yourselves and not allowed to transfer or consume the tax-free goods in Japan.

• You are eligible to purchase the tax-free goods only when you intend to take them out of Japan as souvenirs, etc.

• You are not allowed to purchase the tax-free goods for business or commercial purposes, as well as for resale purposes, and on behalf of a third party upon his/her request through social media or other methods.

② Please present your passport, etc. and the purchased goods at customs upon departure.

• If you put the tax-free goods in yoursuitcase or other bags as “check-inbaggage,” please make sure you obtain customs confirmation before checking in your baggage with the airline company

• Customs inspect your possession of the tax-free goods.
  ※ If you carry a large amount of tax-free goods, inspection at customs will take time. Please check in for your flight or ship early so that there is time to spare.

③ If you DO NOT POSSESS the tax-freegoods upon departure, you have to pay the consumption tax at customs.

• If you have transferred or consumed the tax-free goods prior to departure, you have to pay the consumption tax.

• You may be subject to penalty (imprisonment up to one year or a fine up to a maximum of 500,000 yen) if you have transferred the tax-free goods prior to your departure from Japan.

• The handling to receive confirmation of export (so-called handling unaccompanied baggage) by presenting documents evidencing export to customs upon departure was abolished on March 31, 2025 (In principle, if you purchased an item by that date, it maybe eligible for the “handling unaccompanied baggage” even if it is shipped separately after April 1, 2025.).

• When you purchase the tax-free goods, tax-free shops confirm your eligibility for tax-free purchases.
  In addition, persons eligible for tax-free purchases are limited to those who reside in Japan with the status of residence of “temporary stay”, “diplomacy” or “official service”, and other persons.

• If you are no longer eligible for tax-free purchases after purchasing the tax-free goods (such as when you change your status of residence to something other than “temporary stay”), the consumption tax will be collected from the director of the tax office having jurisdiction over the address or location of residence at the time you are no longer eligible for tax-free purchases. In this case, please present your passport and other documents to the Tax Office.

The "consumption tax exemption system" allows eligible foreign tourists and Japanese temporary returnees to purchase items such as home appliances, watches, food, cosmetics, etc., without paying consumption tax. This exemption is applicable when these individuals meet the “tax-free requirements”. The purchased items need to be presented to customs at the time of the declaration. Please see the steps below for information about tax exemption in Japan.

《 The following individuals are eligible for tax-free shopping 》

Entering Japan within the past six months (excluding diplomats, government officials, and U.S. military personnel).

※ Tax-free shops will verify your entry status within six months using your landing permission certificate or other documentation.

1. Purchase with consumption tax at the tax-free shop.

2. Present your passport or other documentation at the tax-free shop.
   And provide your email address which will be used to send an instruction to process your tax-refunds.

3. The tax-free shop will provide an explanation of tax-free regulation.
   ※ Some tax-free shops may limit eligible individuals and items to specific ones.

4. After the application at the store, register your refund method through SAMURAI TAX Mobile (iOS, Android) or an email sent to your email address.

5. Track your refunds using SAMURAI TAX Mobile (iOS, Android).

• General items
  （Examples：Household appliances, Clothes/Kimonos, Watches/Jewelry, Artifacts, Bags）
  ※The tax-free purchased items must be taken out of the country.
  ※Purchases at the same store on the same day must total at least 5,000 yen (excluding tax).

• Consumable items
  （Examples：Food, Beverages, Medicines, Consmetics）
  ※The tax-free purchased items must be taken out of the country.
  ※Purchases at the same store on the same day must total at least 5,000 yen and no more than 500,000 yen (excluding tax).
  ※Consumable items will be provided to you packaged (in bags or cardboard boxes) according to certain methods.
  ※Do not open the packages within Japan.
  ※If the items are consumed or the packages are opened in Japan, you may be required to pay the consumption tax at the time of departure.

From April 1st, 2025, you will not be eligible for tax-free shopping if you send your tax-free items back home on your own via international parcels. You will have to present the tax-free items at customs during customs examination if requested.

Individuals with "Short-Term Stay" or "Diplomatic/Official" residence status can make tax-free purchases quickly by registering with VJW. The procedure can be completed by simply presenting a QR code, so please take advantage of this service.

1. Generate a Tax-Free Shopping QR Code on VJW
   Log in to VJW and create a "Tax-Free Shopping QR Code."
   For more details, please visit the Digital Agency's website (Visit Japan Web | Digital Agency).

2. Present the Tax-Free Shopping QR Code at Stores
   Tax-free shops that accept VJW display the following mark.
   ※Not all tax-free shops accept VJW, so please confirm with the store before use it.

3. Receive Confirmation at Customs
   Present your passport and or other documentation at the customs office of the departure location.
   ※Customs officers may ask you to show the tax-free items. Therefore, it is recommended to obtain customs approval before checking in your luggage.