The cashier asks for your passport, the cosmetics are sealed, and the receipt contains instructions that may expire during your holiday. Japan’s tax-free system changes on 1 November 2026, so the purchase date, and not the date you enter Japan, determines what happens next.
What You Need to Know
Spend at least ¥5,000 before tax at one participating shop on the same day. Until 31 October 2026, tax is normally removed or refunded at the shop. From 1 November 2026, you pay the tax-inclusive price, confirm export before checking in your luggage, and receive the refund through the retailer or its provider.
How Tax-Free Shopping in Japan Works
Tax-free shopping in Japan allows eligible non-resident visitors to avoid Japanese consumption tax on qualifying goods purchased from authorised shops.
The standard Japan consumption tax rate is 10%, applied to most goods and services across the country. However, a reduced 8% rate applies to many food and non-alcoholic beverage purchases. Although Japan sales tax is a common search term, consumption tax is the correct name.
Clothing, electronics, cosmetics, food, medicines, watches and souvenirs can qualify. Accommodation, restaurant meals, transport and other services do not qualify because they are consumed in Japan.
How to Find a Participating Shop
Look for the Japan Tax-Free Shop logo or ask staff before paying. Not every branch of a retail chain participates.
Confirm:
- Whether the branch offers tax-free processing.
- Where its tax-free counter is located.
- Whether processing must be completed on the purchase day.
- Whether purchases from different departments can be combined.
- What refund method and fees apply after the November change.
Receipts from different days or unrelated branches cannot normally be combined to reach the minimum.
What Changes on 1 November 2026?
Purchases made from 1 November 2026 move to a pay-first, refund-later system.
| Process | Through 31 October 2026 | From 1 November 2026 |
|---|---|---|
Payment | Tax removed or refunded at the shop | Full tax-inclusive price paid |
Minimum | Separate category rules apply | ¥5,000 before tax per shop per day |
Consumables | Sealed; upper spending limit applies | No special packaging or category cap |
Departure | Passport presented; inspection possible | Export confirmation compulsory |
Refund | Completed at the shop | Issued after export confirmation |
Deadline | Current product rules apply | Departure within 90 days of purchase |
A purchase made on 31 October follows the outgoing rules even if you depart in November. A purchase made on 1 November follows the new refund method.
Purchases Made Through 31 October 2026
General goods such as electronics, clothing and watches qualify when the total reaches at least ¥5,000 before tax at one shop on one day.
Consumables such as food, cosmetics and medicines must total between ¥5,000 and ¥500,000 before tax. These purchases are normally sealed and must leave Japan within 30 days without being opened or consumed.
When general goods and consumables are combined to reach the minimum, the entire purchase may be treated as consumable and sealed. Confirm the shop’s procedure before payment.
Keep the goods available for inspection when leaving Japan. If they are inside checked luggage, complete any required Customs procedure before handing over the bag.
How to Claim a Japan Tax Refund From 1 November 2026
The new Japan tax refund process works as follows:
- Buy qualifying goods from an authorised tax-free shop.
- Present your passport or another accepted identity document.
- Spend at least ¥5,000 before tax at that shop that day.
- Pay the full tax-inclusive price.
- Register the refund method offered by the retailer or refund provider.
- Keep every item from each tax-free transaction available.
- Confirm export before baggage check-in and within 90 days of purchase.
- Receive the refund through the retailer or its provider.
Special packaging ends, but tax-free food, drinks, cosmetics and medicines must not be consumed in Japan. If an item listed on a receipt is missing, the entire transaction can lose refund eligibility.
At the departure terminal, scan your passport at the designated kiosk or use an available official online procedure. A green result completes the Customs step. A red result means the passport and relevant goods must be taken to the inspection area.
Customs confirms export but does not necessarily pay the refund. Payment may arrive through a card, bank account, app-based service or cash arrangement. Check the timing, fees and currency-conversion treatment before buying.
Who and What Qualifies?

Eligible visitors generally need a recognised non-resident status, such as Temporary Visitor, and must have entered Japan less than 6 months earlier.
An Australian passport does not create eligibility if you live in Japan under a work, student or other resident status.
Qualifying purchases can include:
- Clothing, footwear and accessories
- Electronics and cameras
- Watches and jewellery
- Cosmetics and toiletries
- Food, beverages and medicines
- Souvenirs and household products
The goods must leave Japan. Gold and platinum bullion, already tax-exempt products and quantities exceeding what you can personally carry are excluded under the new system.
Since 1 April 2025, personally posting purchases overseas and retaining the delivery slip does not prove export. International delivery arranged directly by the retailer may use a separate process.
Passport, QR Codes, and Airport Checks
Carry your original passport. A photograph or photocopy is not accepted for the standard tax-free procedure. Some participating shops accept a Visit Japan Web tax-free QR code, but acceptance is not universal.
Keep these three functions separate:
- Visit Japan Web shopping QR: Transfers verified passport details at participating shops.
- Retailer refund QR or website: Registers where a post-November refund should be sent.
- Departure procedure: Confirms that the purchased goods are leaving Japan.
Before you travel, remember to download Japan travel apps and bookmark the official Visit Japan Web service. You can also compare Japan eSIMs if data is needed for translation, price checks or refund registration.
The announced online departure procedure may be available through designated Wi-Fi at Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose and Naha airports. Physical kiosks provide another route.
Complete the procedure before checking in luggage. Purchases costing ¥1 million or more before tax may require authenticity certificates or warranties during inspection.
Tax-Free Versus Duty-Free Shopping
Tax-free shopping usually removes consumption tax from eligible goods bought in cities, department stores and shopping centres.
Duty-free airport shops can also remove customs duty, liquor tax or tobacco tax from applicable products. Airport purchases remain subject to airline liquid restrictions and Australian passenger concessions.
How Much Do You Really Save?
A 10% tax rate does not create a 10% reduction from the displayed tax-inclusive price. An item priced at ¥11,000 contains ¥1,000 in consumption tax. Removing that amount produces an effective saving of about 9.09% from the displayed price. Refund-provider fees, card charges and currency conversion can reduce the final amount further.
Compare the Japanese price with the Australian price, including voltage, region locks, warranty coverage and return conditions. You can see useful things to buy and work out how much cash to bring to Japan before setting a shopping budget.
If you are using a phone that is not eSIM-compatible, you should consider using any of our Japan SIM card plans to stay connected during your stay.
What Australians Should Check Before Returning Home
Japanese tax-free approval does not override Australian border requirements. Travellers aged 18 or over receive an A$900 general-goods concession while those under 18 receive A$450.
Eligible families can pool their concessions when they arrive together and remain together throughout Customs clearance. Two adults and two children could combine A$2,700.
If the allowance is exceeded, duty and tax may apply to all goods in that category, not only the excess. Retain receipts and declare purchases when required. Food, medicines, timber products and animal or plant material can also require declaration.
FAQs
How Much Is Tax-Free in Japan?
You must spend at least ¥5,000 before tax at the same authorised shop on the same day. Until 31 October 2026, consumables also carry a ¥500,000 upper limit. The consumables cap ends under the refund system beginning on 1 November 2026.
How Do Tourists Claim a Japan Tax Refund?
Until 31 October 2026, tax is usually removed or refunded at the retailer. From 1 November, you pay the tax-inclusive price, register a refund method and confirm export before checking your luggage. The retailer or refund provider issues the payment after Customs confirms departure.
What Happens If You Open a Tax-Free Bag in Japan?
Under the outgoing system, sealed consumables must not be opened or used in Japan. Customs can collect the unpaid tax if the seal is broken or goods are missing. From November, special bags end, but consumable goods must still remain unconsumed and available for export confirmation.
Do You Need Your Passport for Tax-Free Shopping?
Carry your original passport. Participating shops may accept a Visit Japan Web tax-free QR code for purchase processing, but support is not universal. A photograph or photocopy is not a dependable substitute, and your passport is required for the post-November departure procedure.
How Long Does a Japan Tax Refund Take?
Refund timing depends on the retailer, payment method and refund provider. Cash arrangements may be faster than card or bank transfers. Ask about processing time, fees and currency conversion before paying, then retain the receipt and refund record until the money arrives.


