Moving to the refund method
Under the current system, stores sell eligible goods to qualifying travelers without consumption tax at the time of purchase.
From November 1, 2026, travelers will first pay a tax-inclusive price. An amount equivalent to the consumption tax will be refunded after customs confirms at departure that the goods are being taken out of Japan.
The change affects how stores sell goods, share tax-free purchase information and guide travelers. Travelers will need to select a refund method after purchase and obtain customs confirmation of the goods being taken out of Japan at departure.
The current and new systems
| System | Details |
|---|---|
| Current system | Goods are sold at tax-exempt prices. The store completes the tax-free procedures at purchase. |
| New system | Goods are sold at tax-inclusive prices. Purchase information is registered, and an amount equivalent to the consumption tax is refunded after customs confirmation at departure. |
Why move to the refund method?
Under the current system, consumption tax is exempted at the time of purchase. Preventing misuse, including the use or consumption of tax-free goods within Japan, has been a challenge.
The new system requires tax-inclusive sales and provides a consumption-tax-equivalent refund after confirmation that the goods are being taken out of Japan. It aims to support proper use of the exemption, prevent misuse and ensure appropriate tax collection.
The basic process under the new system
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Present a passport or equivalent
The store checks that the traveler qualifies for tax-free purchases.
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Purchase at a tax-inclusive price
Travelers first purchase goods at prices including consumption tax, as Japanese shoppers do.
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Register purchase records
The store records passport and purchased-goods information in the tax-free registration system, and provides and retains the purchase records.
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Depart within 90 days of purchase
Travelers obtain customs confirmation that the goods are being taken out of Japan within 90 days of purchase.
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Customs registers the result
The customs confirmation result is shared with the approved data transmission provider through the tax-free sales management system.
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Receive the refund
For transactions confirmed as exported, an amount equivalent to the consumption tax is refunded using the traveler’s selected method.
Procedure deadlines
System confirmation deadline | from purchase
Within 90 days
Customs confirmation within 90 days of purchase
Travelers must obtain customs confirmation that the goods are being taken out of Japan within 90 days of purchasing them at a tax-free store.
If export is not confirmed within that period, information indicating that the goods were not confirmed as taken out of Japan is provided for each purchase record through the tax-free sales management system.
For purchases made on different dates, each purchase date has its own 90-day confirmation deadline. Stores should clearly explain the purchase date and confirmation deadline to travelers.
GTFP’s planned operations
Within 6 months
A deadline also applies to selecting a refund method
Under GTFP’s planned operations, travelers are expected to select a refund method on GTFP’s refund-method selection website within six months of the date customs confirms export and the transaction receives a “Green” result.
If a refund method is not selected within the required period, the refund cannot be received.
The selection period may differ between tax-free service providers. Information for the actual service will be provided based on GTFP’s final service specifications.
Procedures for stores and travelers
What changes for store operations?
From November 1, 2026, stores first sell goods at tax-inclusive prices, then register the passport details and purchased goods of travelers requesting tax-free treatment.
Under GTF’s planned operations, the basic registration tasks performed by store staff are expected to remain largely unchanged. Travelers will subsequently select their refund method online. Stores use refund information displays and QR-code guidance to help travelers proceed.
What changes for travelers?
Travelers buy goods at tax-inclusive prices, complete tax-free registration in store and choose a refund method on GTF’s website. At departure, they obtain customs confirmation that the goods are being taken out of Japan. Transactions receiving a “Green” result proceed to a consumption-tax-equivalent refund.
Cash collection from dedicated ATMs and refunds to credit cards and other methods are envisaged. Available methods, collection locations and processing times will be explained based on the final service specifications. Actual refund times vary depending on the selected provider and method.
Customs confirmation at airports and ports
At departure, passport information is used for customs confirmation of goods being taken out of Japan. To reduce congestion, procedures using kiosks in public areas, in addition to restricted areas, are envisaged at airports.
Because tax-free purchase records in Japan are electronic, travelers do not need to scan receipts at kiosks as they do in parts of Europe. Required checks are performed at the kiosk, with customs inspection if further confirmation is needed.
Transactions ultimately confirmed as exported and given a “Green” result can proceed to the refund process.
Kiosks and Visit Japan Web
A departure-confirmation method using kiosks at airports and ports is envisaged. The number of kiosks is expected to be determined based on departing passenger numbers and usage at each location.
Where kiosk numbers are limited or no kiosk is installed, a method using Visit Japan Web while connected to dedicated Wi-Fi in designated areas is also under consideration.
Confirmation using kiosks or Visit Japan Web is envisaged. Details of Wi-Fi areas and specific procedures will be announced following further coordination and finalization.
Travelers select their own refund method
Completing tax-free registration at the store does not complete the refund procedure. Travelers must access GTF’s refund website themselves and select a refund method.
The refund process then proceeds once travelers obtain customs confirmation at departure and satisfy the applicable conditions.
Stores should make it easy to access the refund website at the time of purchase, using refund information displays given to travelers and QR-code guidance placed near POS terminals.
What travelers can do on GTF’s refund website
| Feature | What it does |
|---|---|
| Select a refund method | Register the preferred refund destination and method |
| View refund history and status | Check previous refunds and current status |
| Refund guidance | Read procedure instructions online |
| GTF store information | Find information about participating GTF stores |
Completing the actual refund matters
Under the refund method, the process runs from the traveler’s selection of a refund method, through customs confirmation, to the actual refund of the consumption-tax-equivalent amount.
For stores, the number of tax-free registrations alone is not enough; clear guidance that helps travelers reach the refund stage is important. Global Tax Free-Planet combines store operations, website journeys, refund guidance and data connections to support refund completion.
What tax-free stores should check now
- POS and tax-free system readiness
- Data sharing with the approved provider
- Refund guidance for travelers
- Refund processing after customs confirmation
Can your POS and tax-free systems support the new model? How will data be shared with an approved data transmission provider? How will travelers be guided to select their refund method, and who will process refunds after customs confirmation? The transition requires a review of the whole store operation, as well as its systems.
Global Tax Free-Planet supports the transition across on-site operations, POS and API integrations, approved data transmission, PSP connections and traveler guidance.
Review your readiness for the November 1, 2026 change. We can discuss your current operations at each store or commercial facility and the systems and refund journeys you need.