Tax-Free Shopping in Japan: Opened Bags and Customs Checks
Quick answer
Check each purchase date. For purchases through October 31, 2026, keep sealed consumables closed and show goods to Customs if asked. For purchases from November 1, complete the new departure check within 90 days, before bag check-in. Tell Customs about missing or consumed goods.
Start with the purchase date and the goods you still have
As of October 2026, the purchase date chooses the system, not your flight date. Find the date on each receipt, then check which goods are still with you. Opening packaging, consuming goods and failing to show goods are different problems; explain exactly what happened to Customs.
| Purchase date | Departure procedure | Your next step |
|---|---|---|
| Through October 31, 2026 | The existing tax-free purchase rules apply | Keep sealed consumables closed; take the goods out of Japan and show them to Customs if requested |
| On or after November 1, 2026 | Pay a tax-inclusive price, then obtain export confirmation for a refund | Complete the departure procedure within 90 days of purchase, with all goods present, before baggage check-in |
| Purchases on both sides of the change | Each purchase keeps its own applicable rules | Separate the receipts and goods by purchase date; show both groups to Customs staff if unsure |
If you already opened a bag, used up an item or cannot present it, go to the Customs counter with your passport and purchase information. A receipt alone does not replace the goods.
Opened packaging under the rules through October 31
As of October 2026, consumables such as food, drinks and cosmetics are specially packaged. Do not open that packaging in Japan. If you open it or consume the contents, consumption tax may be payable at departure. An accidental opening is something to explain to Customs, not a guaranteed exception.
General goods are a separate category. However, a shop may combine general goods and consumables in the designated packaging so the purchase qualifies together. Those general goods then follow the consumables rules. Look for the shop’s sealed mixed package and its instruction not to open it; ask the shop how it classified the goods before opening. The rule is not that every ordinary item must remain unused: you must take your tax-free goods out of Japan yourself.
The Japan Tourism Agency’s current-system guide explains the packaging distinction. For these pre-November purchases, if you do not have the tax-free goods with you at departure, you must pay consumption tax to Customs. This includes goods consumed or given away in Japan. Tell Customs which goods are missing, bring the remaining goods and purchase records, and pay the tax due. An empty package does not prove export.
Show the goods before handing over checked luggage
As of October 2026, the National Tax Agency tells travelers to obtain Customs confirmation before checking in baggage containing tax-free goods. Keep your passport, purchase records and goods accessible. Ask staff at your departure airport or seaport where to find Customs before handing over the bag.
For purchases from November 1, find the tax-free terminals and inspection area in the international departure lobby of your departure airport or seaport, before baggage check-in. Present your passport at a terminal with all the goods beside you. Green means the check is complete; red means taking the goods to the inspection area. Once you check in your luggage, you cannot complete this procedure or retrieve the bag for it. An incomplete departure check means no refund. If this has happened, explain it to Customs.
Refund rules for purchases from November 1, 2026
As announced as of October 2026, complete the departure check within 90 days of purchase. This is the new method’s deadline, not a deadline to apply to earlier purchases.
The new method removes special consumables packaging. However, consumables used up in Japan, including food, drinks and cosmetics, cannot qualify for a refund. If you consumed any of them, report this at the Customs counter instead of completing the terminal procedure. Inspection is by purchase transaction: one missing item means no refund for any item on that receipt.
The refund comes from the shop or its appointed provider after confirmation. Ask them how and when you receive it; Customs confirmation is not a promise of an immediate airport cash payment.
Quick check before departure
| What you notice | What it means | Next action |
|---|---|---|
| A pre-November purchase has opened consumables packaging | Consumption tax may be due | Keep the goods and explain the opening at Customs |
| You do not have pre-November tax-free goods with you at departure | You must pay consumption tax to Customs for the missing goods | Declare the missing goods at the Customs counter and pay the tax due |
| Goods are about to go into checked luggage | You may lose access to goods needed for inspection | Complete the Customs procedure before handing over the bag |
| A new-method transaction lacks one item | No refund for any item on that receipt | Tell Customs which item is missing; a receipt alone is insufficient |
| New-method consumables were consumed in Japan | They do not qualify for the refund inspection | Report consumption at the Customs counter instead of completing the terminal procedure |
| New-method goods are already in checked baggage | The departure procedure cannot be completed; no refund | Explain the situation to Customs; bags cannot be retrieved for this procedure |
| A new-method inspection is complete but no refund arrived | Payment is handled by the shop or provider | Contact that shop/provider with the transaction details |
FAQ
Can I open a sealed tax-free bag while I am in Japan?
For purchases through October 31, 2026, keep the special packaging for consumables closed in Japan. If you have opened it or consumed something, tell Customs before departure; consumption tax may be payable. Do not assume resealing the bag restores eligibility.
Do all tax-free goods have to stay sealed?
Under the rules applying through October 31, 2026, consumables have special packaging. General goods combined with consumables under the combined tax-free purchase rules are treated as consumables too. Check how the shop classified and packed your purchase; all tax-free goods must leave Japan with you.
What if my tax-free goods are going in checked luggage?
Obtain the required Customs confirmation before handing over the bag. For purchases from November 1, 2026, you cannot complete the procedure after baggage check-in, and checked bags cannot be retrieved for it. An incomplete departure check means no refund. Explain the situation to Customs.
Does the 90-day rule apply to every tax-free purchase?
No. The 90-day departure check described here belongs to the refund method for purchases made on or after November 1, 2026. An October purchase does not become a new-system purchase just because you leave in November. Keep receipts from different purchase dates separate.
Who pays my refund under the new method?
The tax-free shop or its refund service provider pays it after Customs confirmation. Ask that shop or provider about registration, method, timing and any fees. Customs checks the export; do not assume every airport has a counter that immediately pays your refund.
What if one item on a receipt is missing under the new method?
For purchases from November 1, 2026, the check is by purchase transaction. If even one item in that transaction is missing, none of its goods qualify for the refund inspection. If you consumed part or all of a consumable, report it to the Customs counter instead of completing the terminal procedure.