This applies to purchases made on or after 1 November 2026. Before that date the shop still deducts the tax at the till and there is nothing to reclaim.

At the till

Two questions to ask before you pay

Both are ordinary questions, and both are cheaper to ask now than to discover at the airport.

How will the refund reach me? Nothing in the consumption-tax legislation prescribes the method. Bank transfer, a card refund, an app transfer and cash inside the departure port are all possible — and a shop may also refund as a voucher or points usable only on its own premises. That is money you cannot take home.
Can large purchases go on separate purchase records? The check at customs is made per purchase record. One item that cannot be confirmed makes every item on that record taxable.

Between the till and the gate

Five conditions, any one of which loses it

1 · You leave within 90 days of the purchase date

Confirmation happens at a departure within 90 days.

A bottle bought on a spring trip and collected on the next one is not covered. The clock runs from the purchase, not from the visit.

2 · Customs confirms before you check your bags

This is the one that catches people.

The confirmation has to be completed before baggage drop-off. Once a bag is on the belt its contents cannot be presented, and the refund for whatever is inside is gone. Bottles, ceramics and knives all travel in the hold — so for those, customs comes first and the check-in desk second. Arrive earlier than the flight alone would need.

3 · Everything on the purchase record leaves with you

The check is per record, not per item.

If one item on a record cannot be confirmed, the exemption is lost for every item on it. Splitting a large purchase across separate records limits the damage to the one item.

4 · Consumables have not been consumed in Japan

Eaten, drunk or used means no refund for it.

Food, drink, cosmetics and similar goods that you have used cannot be confirmed. The traveller guidance says to tell a customs officer rather than attempt the terminal procedure — which is the honest route, and the one that avoids a false declaration.

5 · You carry the goods out yourself

The quantity is what you can personally take out.

Freight and shipping are a different arrangement and are not this scheme. Separate shipping by the shop stopped being a route to the exemption on 31 March 2025.

Fail any of the five and the consumption tax stays with the government — and if goods bought tax-free never leave Japan, the tax is collected and penalties can follow.

Departure day

The order that matters

Order	Step	Why here
1	Arrive with the goods accessible	They may have to be shown
2	Customs confirmation	Terminal or officer; online procedure available at major airports
3	Check bags	Anything checked before step 2 cannot be confirmed
4	Refund, in the form the shop stated	Not prescribed by law; ask before you pay

Limits

What this tool cannot tell you

Whether you personally qualify as a tax-free purchaser. That is decided at the till, on your passport and status, by the shop.
The minimum purchase. A lower threshold applies per shop per day and shopping centres may aggregate purchases made within the same complex. The shop applies it; ask before splitting a purchase between two counters.
How long your refund will take. The law does not set it. Anyone quoting a national figure is describing one retailer.

The full procedure, with the documents it comes from, is in how the tax-free refund works from 1 November 2026. If what you are buying is alcohol, the aviation limits are stricter than the tax rules — see can I fly with this bottle?

When the rule moves

The day it changes, this page changes

The documents behind it are checked every week, and the change is logged in public with the date. Rule Alerts carries the confirmed change by email; the feed carries it without an address.

Get the rule change by email

Sources

Japan Tourism Agency — the move to the refund method and frequently asked questions for travellers; National Tax Agency — revision of the export goods sales place system. Checked 2026-09-19. This is a description of a published procedure, not tax advice.