{
  "rulesAsOf": "2026-10-09",
  "summary": "Japan's tax-free shopping for visitors switches on 2026-11-01 from tax-off-at-the-till to a refund method: pay the tax-inclusive price, get the consumption tax back after customs confirms on departure (before checking bags) within 90 days of purchase.",
  "regimes": [
    {
      "regime": "tax_off",
      "appliesTo": "Purchases on or before 2026-10-31",
      "howItWorks": "Eligible shops sell at the tax-exclusive price after checking your passport. Nothing to claim back later.",
      "minimumPerStorePerDay": "¥5,000 before tax",
      "categories": "General goods and consumables are separate; each needs ¥5,000+ before tax unless packed together. Consumables capped at ¥500,000 and sealed in special packaging.",
      "atDeparture": "Present your passport; customs may inspect the goods (after security, restricted area).",
      "deadline": null
    },
    {
      "regime": "refund",
      "appliesTo": "Purchases on or after 2026-11-01",
      "howItWorks": "Pay the tax-inclusive price at a tax-free shop and register a refund method. On departure, scan your passport at a tax-free kiosk (or Visit Japan Web at major airports) BEFORE checking bags. Green = done; Red = customs inspection. After customs confirms, the shop or its refund operator pays back the consumption tax.",
      "minimumPerStorePerDay": "¥5,000 before tax (same purchaser, same store, same day)",
      "categories": "No general/consumable split, no ¥500,000 cap, no sealed bags. Quantities limited to what you can carry out yourself. Consumables used in Japan are not refundable.",
      "atDeparture": "Final departure airport/seaport, international departure lobby, before baggage check-in.",
      "deadline": "Customs confirmation on departure within 90 days of purchase, counted from the day after purchase (bought 2026-11-01 -> by 2027-01-30)."
    }
  ],
  "taxMath": {
    "standardRate": 10,
    "reducedRate": 8,
    "reducedRateCovers": "Food and non-alcoholic drinks (not restaurant dining).",
    "taxInsideTaxInclusivePrice": "floor(amount * rate / (100 + rate))",
    "examples": [
      "¥11,000 at 10% -> ¥1,000 tax",
      "¥5,400 at 8% -> ¥400 tax",
      "¥16,500 at 10% -> ¥1,500 tax, ¥15,000 before tax"
    ]
  },
  "notEligible": [
    "Gold and platinum bullion",
    "Gold and platinum coins (from 2026-11-01)",
    "Items exempt from consumption tax",
    "Goods used or consumed in Japan before departure"
  ],
  "fees": "The refund is paid by the tax-free shop or its refund operator (card, app, bank transfer, or cash at the port), not by customs. Japanese law sets no rule on refund fees, so the shop or operator may deduct a handling fee; you can receive less than maxRefundJPY.",
  "checklist": [
    "Bring the passport you showed at purchase (cruise passengers and crew: also the landing permit).",
    "Each store's purchases are added up per day: you need ¥5,000+ before tax at one store on one day.",
    "Register your refund method (card, app, etc.) at the shop when you buy; ask how and when they pay.",
    "Depart Japan within 90 days of the purchase date (counted from the day after purchase).",
    "Do the tax-free kiosk (or Visit Japan Web at Narita, Haneda, Kansai, Chubu, New Chitose, Fukuoka, Naha) at your FINAL departure airport or seaport, BEFORE checking bags. Checked bags cannot be retrieved for this.",
    "Carry every item from each receipt. If one item from a receipt is missing, nothing on that receipt is refunded.",
    "Take all tax-free goods, general goods and consumables alike, out of Japan unused. Food, drinks, and cosmetics used in Japan are not refundable; if you used some, skip the kiosk and tell the customs counter.",
    "Green result: done. Red result: take the goods to the customs inspection area before boarding. Leave plenty of time; missing your flight is not compensated.",
    "Items costing ¥1,000,000+ before tax: bring the certificate of authenticity or warranty.",
    "Export the goods without delay after customs confirms them, or the tax is collected back and penalties apply."
  ],
  "sources": [
    "https://www.japan.travel/en/us/blog/everything-you-need-to-know-japans-new-tax-free-shopping-system/",
    "https://www.mlit.go.jp/kankocho/tax-free/page01_000001_00028.html",
    "https://www.mlit.go.jp/kankocho/tax-free/content/001990233.pdf",
    "https://www.mlit.go.jp/kankocho/tax-free/content/001990234.pdf",
    "https://www.mlit.go.jp/kankocho/tax-free/page01_000001_00023.html",
    "https://www.mlit.go.jp/kankocho/tax-free/page01_000001_00024.html",
    "https://www.nta.go.jp/publication/pamph/shohi/menzei/201805/pdf/0025003-110_01.pdf",
    "https://zenmenkyo.jp/refund-top/refund-system-2026/"
  ],
  "disclaimer": "Educational estimate, not tax advice. Rules can change; check the official sources. The tax-free shop, its refund operator, and Japan Customs decide eligibility and the amount you actually receive.",
  "docs": "https://japan-tax-free-refund.vercel.app/openapi.json",
  "calculator": "https://japan-tax-free-refund.vercel.app/api/refund"
}