Japan has implemented changes to the tax-free regulations intended for foreign tourists, effective November 1, 2026. Previously, the discount was granted at the time of purchase, directly at the participating store's checkout. With the new regulation, buyers must pay the full value of the items, including consumption tax, and request the refund only when leaving the national territory.
This modification does not abolish the benefit for international visitors but rather makes the process more bureaucratic. The new system, called the 'refund method,' requires that purchases be presented to customs at the departure airport or port. After confirmation that the goods will be exported from Japan, the corresponding tax amount is reimbursed by the store, using the payment method registered in the transaction.
The reform was introduced by the Japanese government with the aim of curbing irregularities in the previous scheme, notably cases where tourists acquired merchandise without paying the tax and subsequently resold it domestically. Under the new directive, the granting of the exemption is linked to proof that the items will actually leave Japan. The applicable discount percentage was 10% for general products and 8% for food and beverages, and these rates remain in the new format.
The initial procedure still requires purchasing in accredited establishments to offer the benefit. At the time of payment, the tourist must show their passport and indicate how they wish to receive the refund, choosing from the options provided by the store. The total cost of the purchase will be debited including the tax.
When leaving Japan, the traveler must go to a tax-free procedure terminal located at the airport or port. This equipment is in the public area of the international terminal, before security control and baggage claim. It is necessary to present the passport within 90 days of the purchase date for the system to validate the recorded operations.
After reading the document, the terminal will indicate whether a physical inspection is required. A green light indicates that the customs check has been completed. If the result is red, the passenger must take the products to the inspection area, where officials will confirm their exit from the country. Once the verification is complete, the responsible store will issue the tax reimbursement through the payment method indicated in the purchase, meaning the money will not be returned immediately in cash at the airport.
The minimum amount to activate the benefit remains at 5,000 yen (approximately R$ 174) per store, per day, excluding tax. This rule applies to eligible purchases made at participating locations. One notable change is the end of the differentiation between general use items and consumables, such as cosmetics and food. Furthermore, it is no longer mandatory to pack these latter items in special sealed packaging, as was previously the case.
However, this does not authorize the purchase of products for consumption during the trip and subsequent tax claim. Tax-exempt items must be available for inspection upon departure. If food, beverages, or cosmetics are consumed or used in Japan, they cannot be presented to customs for a refund. The primary guidance is not to postpone the inspection until after baggage claim. All products related to each purchase must be with the traveler during the inspection, because if the baggage has already been handed over to the airline, it cannot be retrieved for customs presentation.
It is also crucial to allow extra time at the airport, as the inspection, when requested, must be completed before boarding. If the passenger cannot finalize the procedure in time, they may lose the right to a refund. This recommendation is particularly valid for those who made purchases in several stores during the trip. Finally, each purchase receipt is analyzed individually; the absence of any product from a specific transaction invalidates the right to a refund for all items on that receipt. The new protocol is valid for purchases made from November 1st onwards.
