Japan Tax-Free Shopping in 2026: How the New Tax Refund Works When You Buy Luxury
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The short answer: Since 1 November 2026, tax-free shopping in Japan works as a refund. You pay the price including consumption tax at the store and show your passport. When you leave Japan within 90 days of the purchase, you have customs confirm the items before you check in your luggage, and the consumption tax is then refunded to you. For items of ¥1,000,000 or more (before tax), the store also records details such as the serial number.
This guide explains the new rules for travellers buying a Hermès bag, a Rolex or other luxury items in Japan. It is based on the Japan Tourism Agency's comparison of the old and new procedures. How the refund is actually paid, how long it takes and whether a fee is deducted depend on the store, so ask the store before you pay.
What changed on 1 November 2026?
Under the old system, eligible visitors paid the price without tax at a tax-free shop. Under the new system (the "refund method"), you pay the tax first and get it back after customs confirms that you are taking the items out of Japan.
| Before (until October 2026) | Now (from 1 November 2026) | |
|---|---|---|
| At the store | Price without consumption tax | Price including consumption tax |
| Categories | "General goods" and "consumables" were separate | The two categories are abolished |
| Consumables | ¥500,000 limit and special sealed packaging | Abolished |
| Minimum purchase | ¥5,000 | ¥5,000 (unchanged) |
| At departure | Show your passport to customs | Show your passport; customs confirms the items, then the tax is refunded |
| Items not taken out of Japan | The exempted tax was collected | The tax is collected and penalties may apply |
One more change matters for buyers of bags and watches: if the price of a single item is ¥1,000,000 or more before tax, the store must record detailed product information, such as the serial number, when it sends the purchase record.
Who can shop tax-free?
- Visitors on a short-term stay, with their passport. This covers most tourists.
- Japanese nationals who live abroad and are visiting Japan, with their passport and a document showing that they live outside Japan (for example a certificate of residence abroad, or a My Number Card that shows the move abroad).
- Holders of certain landing permits (such as cruise passengers), together with their passport.
Gold and platinum bullion, gold and platinum coins, and items that are not subject to consumption tax are not covered. You can only buy the quantity you can carry with you when you leave Japan.
How much tax do you get back?
You get back the consumption tax you paid. Japan's consumption tax is 10% on most goods, so the tax inside a tax-included price is the price × 10 ÷ 110.
- Price including tax: ¥1,100,000 → consumption tax: ¥100,000
- Price including tax: ¥3,300,000 → consumption tax: ¥300,000
This is the tax amount before anything the store or its refund service may deduct. Whether a fee is charged, and how much, is not set out in the Tourism Agency's material and differs by store, so ask the store.
Step by step: from the store to the airport
- Bring your passport to the store. The store checks it and explains the rules to you.
- Pay the price including tax. The store sends your purchase record, as the rules require. For an item of ¥1,000,000 or more (before tax), the record includes details such as the serial number.
- Keep the items with you. Pack them in your carry-on, or keep them at hand until customs has checked them.
- Go to customs before you check in your bags. Leave Japan within 90 days of the purchase date. Show your passport, and show the items if customs asks to see them. Customs cannot confirm items that are already in checked baggage.
- Receive the refund. After customs confirms the items, the store receives the confirmation and refunds the tax to you, in the way the store has explained.
Five rules to remember with a Birkin or a Rolex
1. Customs first, check-in second
Missing this step means losing the refund. Once a bag is checked in with the airline, customs can no longer confirm it, and without that confirmation there is no refund. Keep luxury purchases in your hand luggage, or at least keep them with you until after the customs check.
2. Leave Japan within 90 days
The refund applies when you leave Japan within 90 days of the purchase date and customs confirms the items at that time.
3. Expect a serial number record for items of ¥1,000,000 or more
Many Birkins, Kellys and Rolex sports models cost more than ¥1,000,000 before tax. For these, the store records details such as the serial number. Make sure the item you carry is the same item on the record.
4. Take the items out of Japan
If you have customs confirm the items but do not take them out of Japan promptly, the consumption tax is collected from you and you may face penalties.
5. Shipping the item abroad is a different route
If the store ships the item directly to an address outside Japan, it is an export sale: the price does not include Japanese consumption tax, and the tax-free procedure at the airport is not needed. (Sending tax-free items separately by post after buying in store was abolished on 31 March 2025.) See our guide to buying online: How to buy pre-owned Hermès from Japan online
Three questions travellers ask
Can I open the box before I leave?
The special sealed packaging that used to be required for consumables has been abolished. The Tourism Agency's material does not say whether you may use an item before you leave, but it does say you must show the items to customs if asked. Keep the item, its box and accessories with you and in the condition you bought them, so that you can show them at customs.
Will customs check my bag at the airport?
Customs may ask you to show the items when it confirms your purchases. Plan time for this before check-in, and keep the items easy to take out.
What if I have a connecting flight?
The confirmation is done by customs when you leave Japan, and it cannot be done after your bags are checked in. If your bags will be checked through, for example from a domestic flight to your international flight, ask the airline and customs where to have the items confirmed before you check in. The Tourism Agency's material does not describe transfers in detail.
Buying tax-free at LUXARIA
LUXARIA is a pre-owned luxury store in Ginza 7-chome, a 5-minute walk from Ginza Station. We focus on Hermès bags (Birkin, Kelly, Constance, Picotin), together with Chanel, Van Cleef & Arpels and Rolex.
- Eligible items can be bought tax-free. When you buy in store, the procedure is done at our tax-free counter. Please bring your passport.
- Staff speak English and Chinese.
- Credit cards, Alipay, WeChat Pay and UnionPay are accepted in store.
- Every item is authenticated before sale.
- Address: 1F New Ginza Building No. 8, 7-5-12 Ginza, Chuo-ku, Tokyo 104-0061
- Hours: 11:30–20:00
- To check an item before your visit, message us on WhatsApp with the item number: WhatsApp
- Browse pre-owned Hermès in stock ／ Browse Rolex in stock
Source
Japan Tourism Agency, "Changes to procedures (comparison table)" for the tax-free system starting 1 November 2026 (mlit.go.jp/kankocho/tax-free/content/001977883.pdf, retrieved 29 October 2026). Rules may be updated; check the Tourism Agency's tax-free pages before you travel.
FAQ
Is there still tax-free shopping in Japan in 2026?
Yes. Since 1 November 2026, eligible visitors pay the tax at the store and receive a refund after customs confirms the items when they leave Japan.
How does tax-free work in Japan now, in one line?
Pay with tax and show your passport at the store, have customs confirm the items before check-in when you leave within 90 days, then receive the tax refund.
How much is the tax refund in Japan?
The consumption tax you paid: on most goods, 10 ÷ 110 of the tax-included price (¥100,000 on a ¥1,100,000 item). Any fee depends on the store or refund service.
Is there a minimum purchase?
Yes. The minimum of ¥5,000 has not changed. The old ¥500,000 limit for consumables has been abolished.
What happens if I leave Japan after 90 days?
The refund applies when you leave within 90 days of the purchase date. Plan your purchases so that your departure falls inside that period.
How do I receive the refund when I buy at LUXARIA?
The procedure is done at our tax-free counter with your passport. Please ask our staff when you buy.
