Which rules apply: purchase date, not flight date

The switch is set by the day you buy. The Japan Tourism Agency's traveller page on the refund method says the current system applies until 31 October 2026 and that "for purchases made on or after November 1, 2026, the system will shift to the Refund Method." The National Tax Agency's English leaflet on the shift adds that there is no period when both systems run together.

A trip that spans the date can therefore mix both: a camera bought in Akihabara on 30 October is sold at the tax-exempt price, while a jacket bought in Shibuya on 2 November is sold at the full price with a refund to follow. Keep the two sets of receipts apart in your head, because only the November ones depend on a refund.

Point Bought up to 31 Oct 2026 Bought from 1 Nov 2026
Price at the till Tax-exempt Tax-inclusive
Minimum spend 5,000 yen per shop per day 5,000 yen excluding tax, per shop per day
Consumables (food, cosmetics) Separate category, 500,000 yen cap, sealed packaging No separate category, no cap, no sealed bag
Money back Nothing to refund Tax amount refunded after customs confirmation

The left column follows the Japan Tourism Agency's page explaining tax-free shops, which describes general goods at 5,000 yen or more and consumables from 5,000 to 500,000 yen per person, per shop, per day, with consumables packed so they are not used in Japan. The right column follows the comparison table of changes and the National Tax Agency leaflet, which says the minimum is now set "without category (based on the price excluding consumption tax)" and that the consumables cap and special packaging are abolished.

Who can shop tax-free

The shop checks your eligibility with your passport. The Japan Tourism Agency's list of eligible purchasers under the refund method covers foreign nationals who can show they entered Japan less than six months ago, which for a tourist on a short-term stay means showing the passport. Cruise passengers and crew must show their passport together with their landing permit.

Japanese nationals living abroad also qualify if they have lived outside Japan for two years or more in a row and returned less than six months ago. They show a passport plus one of: a copy of the family register attachment (戸籍の附票の写し), a certificate of residence (在留証明), or a My Number Card noting the move abroad.

Some goods never qualify. The National Tax Agency leaflet excludes gold and platinum bullion, gold and platinum coins, and goods that are exempt from consumption tax. The Japan Tourism Agency's traveller FAQ adds that you may buy only what you can carry out of Japan yourself and show to customs at departure.

What you pay and what comes back: a worked example

The National Tax Agency's tax answer on rates gives a standard rate of 10% and a reduced rate of 8%, as of 1 April 2026. The reduced rate covers food and drink other than alcohol and eating out, plus subscription newspapers. On a tax-inclusive price, the tax element is 10/110 of the price at the standard rate and 8/108 at the reduced rate.

Take one visitor who, on 10 November 2026, buys at a single Tokyo department store a jacket priced 22,000 yen and three boxes of sweets at 1,080 yen each, all tax-inclusive, on one receipt:

Item Price paid Tax rate Tax amount
Jacket 22,000 yen 10% 2,000 yen
Three boxes of sweets 3,240 yen 8% 240 yen
Receipt total 25,240 yen 2,240 yen

The tax-exclusive total is 23,000 yen, well over the 5,000 yen minimum, so the whole receipt qualifies. The card is charged 25,240 yen on the day, and the amount the system is designed to return is 2,240 yen, less any fee the shop or its agent deducts. Had the same jacket been bought on 31 October, the till price would have been 20,000 yen and there would be nothing to claim.

The threshold catches small purchases. A single item priced 5,400 yen including 10% tax is about 4,909 yen before tax, so on its own it does not reach the 5,000 yen minimum. The National Tax Agency's Q&A on the refund method (July 2026) confirms the minimum is judged on the tax-exclusive price, and that several items bought by the same person at the same shop on the same day can be added together.

At the till from 1 November

Show your passport and ask the shop three things: how the refund is paid, whether a fee is deducted, and whether there is a deadline to claim it. The Japan Tourism Agency's traveller FAQ says you register your refund method at the time of purchase and that methods differ by shop; examples it gives are bank transfer, credit card, an app transfer, or cash at the departure airport after customs confirmation.

The government takes no fee, but it does not cap anyone else's. The Japan Tourism Agency's FAQ for shops says the tax law sets no rule on how refunds are made or who pays a refund agent's fee, and that overseas the traveller usually bears it. The same FAQ says shops may refund in coupons or points, and that the law sets no deadline after which an unclaimed refund lapses, suggesting shops agree one with the traveller at checkout.

A tax-free sign is not proof a shop can process the new system. The National Tax Agency leaflet says permits of shops that have not filed the required notification on electronic purchase records by 31 October 2026 become invalid on that date. If you are paying by card for the purchase itself, the Suica, PASMO and foreign card guide covers which payment you are likely to carry around Tokyo.

At Narita or Haneda on departure day

From 1 November, the customs step moves to the public side of the airport, before bag drop. The Japan Tourism Agency's special page for travellers says the terminals and customs inspection points are in the international departure lobby before checked-baggage drop. The National Tax Agency's notice to foreign travellers states that customs confirmation "cannot be completed after you have checked your hand luggage."

The scan takes a few seconds from passport reading to result, according to the traveller FAQ, but an inspection takes longer. The Japan Tourism Agency says the customs check, including any inspection, must be finished before boarding, that giving up partway means you are not confirmed, and that neither airlines nor customs compensate you for a missed flight.

The deadline is 90 days. The National Tax Agency counts from the day after purchase, so goods bought on 1 November must be confirmed by 30 January of the following year; the example jacket bought on 10 November has until 8 February 2027.

Neither airport's own website showed where the new terminals stand when checked on 12 October 2026. Narita's international departure page asks passengers to arrive at least two hours before departure and puts check-in on the 4th floor of Terminal 1, the 3rd floor of Terminal 2 and the 2nd floor of Terminal 3. Haneda's Terminal 3 departure steps put departures on the 3rd floor, with the same order at Terminal 2. Look for the tax-free terminals in that check-in hall, and plan extra time on top of the airline's own deadline if your purchases are large. The guide to getting from central Tokyo to Narita and Haneda helps you work back from your flight time.

Goods bought up to 31 October

These were sold to you at the tax-exempt price, so there is no refund to wait for. What remains is the export duty. Japan Customs' procedures page for visitors says you are required to export tax-free goods, should not transfer or consume them in Japan, must present your passport at customs at the departure airport, and that customs may check you still have the goods; if you do not export them, you pay the consumption tax at customs.

At both Tokyo airports the customs counter in the current layout comes after security. Narita lists the order as check-in, security, customs, then passport control; it tells passengers who bought "duty-free goods" to show their passport at the customs counter and, if such goods go in checked baggage, to have them confirmed at customs before checking them with the airline. Haneda lists check-in, security, customs inspection, then departure inspection. The official pages read on 12 October 2026 do not describe whether an October purchase is handled at the new lobby terminals for a November departure, so ask the customs staff if your trip spans the date.

If a shopping day sits next to a ticketed sight, the Tokyo Skytree ticket guide explains how its weekday and weekend prices differ.