Guide to Japan’s New "Pay-First, Refund-Later" Tax-Free System (Effective November 1, 2026)
To prevent the domestic resale of tax-free goods, Japan will implement a new "pay-first, refund-later" tax-free system starting November 1, 2026. Under this new system, tourists purchasing eligible goods at tax-free shops must first pay the price including consumption tax and register their refund information according to the shop's instructions.
To qualify for a tax refund, the total purchase amount at the same shop on the same day must reach 5,000 yen (excluding tax) or more. Additionally, the goods must be taken out of Japan by the traveler and cannot be consumed or used within the country. The new system abolishes the special packaging requirements for consumables such as food, beverages, and cosmetics (the large sealed plastic bags commonly used at drugstores). However, if travelers use or consume these products within Japan, they will forfeit their eligibility for a refund.
Customs Verification & Refund Process
Travelers must complete customs verification within 90 days of purchase and before leaving the country. This confirmation—verifying that the goods meet tax-free conditions and will be taken out of Japan—must be done before checking in at the airline counter and dropping off baggage.
Travelers can complete this process at the airport by scanning their passport at a physical tax-free kiosk, or digitally via Visit Japan Web by connecting to a dedicated Wi-Fi network. (Note: If you choose to use your smartphone, you must complete the setup in advance, create an account, and use the generated QR code to register your information when shopping).
- Green Screen ("Completed"): The verification is successful. No further inspection is needed, and the customs process is complete.
- Red Screen ("Not Completed"): You must bring your purchases to a designated inspection area for a physical check by customs officers.
Once verified, the consumption tax refund will be credited back to your pre-registered credit card, bank account, or other methods (such as cash) as arranged by the shop or its authorized refund service provider.
Step-by-Step Guide: Online Customs Verification via Visit Japan Web
As mentioned above, you can bypass the physical airport kiosks and use Visit Japan Web (VJW) instead. Please note that smartphone verification is only available at 7 major airports: Narita International Airport, Haneda Airport, Kansai International Airport, Chubu Centrair International Airport, New Chitose Airport, Fukuoka Airport, and Naha Airport.
Log in to your Visit Japan Web account.
Connect to the dedicated Wi-Fi network designated for tax refund procedures at the airport.
Select "Tax Refund Procedures" within Visit Japan Web.
Review your purchase history and proceed with the verification step.
Confirm your purchase record and finalize the procedure.
