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Guidance of tax-free procedure

As of July 1, 2018

Those eligible for tax-free procedure

Non-Japanese residents and the person who made the purchase (substitutes are not accepted) *Has been in the country for less than 6 months (re-entry dates do not apply)

Application period

On the day of purchase
(Within open hours for the tax-free procedure)

Tax-free goods

*Products to be consumed in Japan, goods for business/ sales, and items purchased at stores not operated by our company are not exempt from tax.

Only general goods

...Products apart from consumables

Purchased amount for tax-free products

A total of at least ¥5,399 (tax included) on the day of purchase

Attention

Purchased products must leave the country within 6 months after your arrival in Japan.

Only consumables

...Other consumables, batteries, films etc

Purchased amount for tax-free products

A total of at least ¥5,399 and no more than ¥540,000 (tax included)

Attention

Purchased products must leave the country within 30 days after the date of purchase.

General goods + consumables

...Other products

Purchased amount for tax-free products

A total of at least ¥5,399 and no more than ¥540,000 (tax included)

Attention

Purchased products must leave the country within 30 days after the date of purchase.

Consumables, or general goods that were exempt from taxation along with consumables, will be packaged so it cannot be opened.
Please do not open the package until you have left the country.

*If the package is opened, you will be charged with tax upon departure.

Tax-free procedure

1

After purchasing goods, we ask that the person who made the purchase carry out the tax-free procedure within the same day (within open hours for the tax-free procedure).

2

Please display the following necessary items.

  • Receipt of purchased goods
  • Passport of the person who made the purchase
    (Must have a verification seal for landing, copies are unaccepted)
    *Crew members must have a “crew member’s landing permit”
  • Purchased products
  • Credit card (only if used)
    *The name on the passport and credit card must be identical.
3

Please sign the Covenant of Purchaser of Consumption Tax-Exempt of Ultimate Export.

4

Please submit the Record of Purchase of Consumption Tax-Exempt for Export attached to your passport at the time of departure.

Attention

  • The restrictions for some food products and beverages may vary according to countries. Please confirm the restriction rules of your destination on your own.

For Non-Residents Using Automated Immigration Gates here.