| Until 31 October 2026 | From 1 November 2026 | |
|---|---|---|
| Price at the till | Tax removed on the spot | Full price including tax |
| When you get the tax | Immediately | After the customs check when you leave |
| Customs check | Passport shown to customs after security | Kiosk in the departure lobby before baggage drop (or Visit Japan Web at 7 airports) |
| Deadline | — | Leave and complete the check within 90 days of purchase |
| General goods vs consumables | Separate categories | No distinction |
| Consumables limit | ¥500,000 per day per shop | No limit (only what you can carry out) |
| Sealed bags for consumables | Required | Abolished |
| Minimum spend | ¥5,000 before tax | ¥5,000 before tax (unchanged) |
| Japanese citizens living abroad | Family register annex or certificate of residence, with registered domicile | Also a My Number card; registered domicile no longer needed |
Why Japan changed it
The new system is meant to stop goods bought tax-free from being resold inside Japan. The tax becomes refundable only once export is confirmed.