What is different for items of ¥1,000,000 or more
For every item with a unit price of ¥1,000,000 or more before tax, the shop must add details that identify that specific item to the purchase record it sends to the tax authority. For cheaper items these details are optional.
At the airport, customs compares the item you are carrying with that record. If the record is too vague to match, customs cannot confirm the export, and the shop cannot refund the tax.
What the shop records
| Detail | What it means |
|---|---|
| Specific name | For example “diamond ring” or “fur coat”, not just “jewellery” or “clothing” |
| Brand | The maker or brand name |
| Model name or number | The model or reference number |
| Features | Shape, colour, material, size or weight |
| Certificate or warranty | Whether it comes with an appraisal certificate, a gem report or a warranty card |
| Serial number | Required when the item has one, as most watches and many bags do. A batch or lot number does not count. |
Too vague means no refund
The National Tax Agency gives examples of records that cannot identify an item: a watch described only as “black”, or a ring described only by its brand. A watch with a serial number that is missing from the record may not be confirmed by customs.
Before you leave the shop
- Ask the staff to confirm that the brand, model and serial number on the tax-free record match your item.
- If the serial number is hard to see, for example inside a bag pocket or on an IC tag, the shop should note where it is.
- Ask which refund method and fee apply. On a large purchase, a percentage fee is a large amount of money.
- Consider paying for the expensive item on its own receipt. Customs checks per receipt, so a missing small item from the same receipt would cancel the refund on the big one too.
Before you fly
- Carry the certificate, gem report or warranty card in your hand luggage. Customs may ask for it, and if the record relies on it and you do not have it, the item may not be confirmed.
- Keep the box and any packaging that shows the model number. Throwing it away can make the item harder to identify.
- You may wear or use a watch, bag or jewellery while in Japan. Unlike food or cosmetics, these can still be confirmed as long as they leave with you.
- Do the kiosk check before you check in any bag, and allow time for an inspection: a red result means showing the item to a customs officer.
Buying more than one
Each item of ¥1,000,000 or more is recorded separately, even if they are identical: two watches of the same model need two entries with two serial numbers. Customs confirms each one.
Tax-free shopping is for things you take home for yourself or as gifts. Goods bought for business use or for resale are not eligible.