Japan tax-free by purchase date: which rules apply and how to pack
Which tax-free rules apply to each receipt, by purchase date — what to do at departure, how the deadline is counted, and how to pack for the flight home.
Which rules a receipt follows depends on the day the shop handed you the goods, not the day you fly. Sales from 2026-11-01 use the refund method; earlier purchases stay under the old in-store system even if you leave in November, and the two systems do not overlap. For the background, read our overview of the November 1 change.
Which procedure your receipt follows
| Bought before 2026-11-01 | Bought from 2026-11-01 | |
|---|---|---|
| At the register | Tax-free price; consumables handed over in a sealed designated bag | Full price including tax; no sealed bag |
| At departure | Passport to customs, goods on you; customs confirmation before you check a bag holding them | Passport scanned at the tax-free kiosk before bag drop, every item on you; green is done, red means inspection with the goods |
| Item missing at departure | Customs collects the exempted tax | Nothing on that receipt can be confirmed or refunded |
| Deadline | Take the goods out yourself when you leave; customs checks you still have them | Customs confirmation within 90 days, counted from the day after purchase |
Counting the deadline the official way
For refund-method receipts, "within 90 days of purchase" starts counting the day after you buy. Official example: buy on November 1, the count starts November 2, and the customs-confirmation deadline is January 30 of the following year. Without confirmation by then, no refund is paid. Flying a domestic leg first? Confirmation happens at the airport where you leave Japan, so arrange baggage so the goods remain available for customs at that final airport, before international bag drop.
Packing and departure checklist
- Keep every receipt with your passport in your carry-on; under the refund method customs may ask to see them
- Old-system consumables stay sealed until you have left Japan; do not open the bag to repack
- Refund-method goods: keep boxes and packaging showing a model number until after customs confirmation, or customs may not match the item to your purchase record
- Do not eat, drink or use consumables in Japan. Under the refund method a consumable used even in part cannot be confirmed and customs checks per receipt, so pay separately for anything you might open
- For ordinary liquids bought in town, use checked baggage for containers over 100 ml (100 g); a tax-free bag does not waive this rule. Smaller containers need one clear resealable bag of 1 L or less per person, fully closed. Necessary medicines and airside purchases have separate rules; dangerous-goods limits still apply
- Kiosk or customs confirmation first, then bag drop; a bag already checked cannot be pulled back if the kiosk sends you to inspection
- Buy only what you can carry out yourself. The separate-shipping arrangement for travelers posting their own purchases ended on April 1, 2025. Do not mail your purchases yourself and expect tourist tax-free treatment; retailer-arranged exports are a separate procedure
- Items of ¥1,000,000 or more before tax: keep the appraisal certificate or warranty card with the receipts; customs may ask for them
- Visit Japan Web can replace the kiosk at Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose and Naha, in the departure lobby before security; register beforehand
- National Tax Agency — refund-method Q&A, overview edition (April 2025, Japanese PDF)
- National Tax Agency — refund-method Q&A (July 2026, Japanese PDF)
- National Tax Agency — Tax Answer No. 6559, current tax-free system (Japanese)
- Japan Tourism Agency — traveler page on the refund method (Japanese)
- Japan Tourism Agency — traveler FAQ on the refund method (Japanese)
- Japan Tourism Agency — what a tax-free shop is, sealed consumables (Japanese)
- Japan Tourism Agency — end of separate shipping for tax-free goods (Japanese)
- Japan Customs — Customs Answer 5004, tax-free goods at departure (Japanese)
- Japan Customs — customs procedures at departure (Japanese)
- National Tax Agency / Japan Customs — Notice to foreign travelers who purchase tax-free goods (April 2025, English PDF)
- MLIT Civil Aviation Bureau — FAQ on the international carry-on liquids rule (Japanese PDF)
- Narita Airport — restrictions on carry-on liquids on international flights (Japanese)
- Narita Airport — notice on liquids bought at downtown tax-free shops (Japanese)