5004: Consumption Tax Exemption for Exports(for Non-residents/Visitors)（FAQ）

The goods eligible for export tax exemption other than the goods exported throughcommercial export transactions include those purchased at tax-free shops by nonresidents such as foreign visitors to Japan（*1） in a certain manner for the purposeof bringing them back to their countries as gifts and those purchased by residents
who are leaving Japan to visit foreign countries as gifts and satisfy a certain
condition.
The following procedures are required to claim the tax exemption according to thetype of purchaser.
*1 From April 1, 2023, the eligibility to purchase tax-free goods have beenreviewed, and it is now limited to non-residents whose status of residence is"Temporary Visitor", "Diplomat", or "Official."
1. Non-residents
When purchasing tax-free goods, please show your passport at the tax-freeshops.
The tax-free shops will transfer the Record of Purchase (including theinformation in your passport and the electromagnetic record of your purchase) to
the National Tax Agency.
When leaving Japan, please present your passport to Customs at the airport orseaport of your departure.
Customs inspect your possession of the tax-free goods as necessary and if you
do not export them (e.g., you have transferred or consumed them in Japan) by
the time of your departure, you have to pay the consumption tax on yourpurchased tax-free goods.
The goods eligible for tax exemption are the ones used in daily life (*2). The
total purchase amount eligible for tax exemption is as follows: for consumableitems (*3), between JPY5,000 and JPY500,000 per a non-resident at a single taxfree shop; for general goods (i.e. other than consumable items), JPY5,000 andmore.
Nevertheless, the sales price (excluding tax) of each of your purchased
consumable and general items is less than JPY5,000, you can receive tax
exemption if the total value of your purchased items is JPY5,000 or more andthese items are packed together in a designated way. In this case these general
items will be treated as consumable items.
*2 No tax exemption is available when you purchase items for your business.
*3 Consumable items are for instance, food, beverages, health foods, cosmetics,etc.
2 .Residents
At the time of purchase, you are asked to submit to the tax-free shop a purchaseagreement certifying that the good(s) will be exported by being accompanied withyou and make the “Application for Export Certificate of Tax Free Goods”.
You are required to obtain the customs verify the “Application for Export
Certificate of Tax Free Goods” from Customs when leaving Japan and hand or
send the verified Certificate to the tax-free shop.
The goods eligible for this tax exemption are the ones whose market value
exceeds JPY10.000 per item under the condition that the goods will be taken outof Japan to the foreign countries as the accompanied goods of residents leaving
Japan and those are the gifts which will obviously not be brought back into Japanor will be used for more than 2 years or consumed overseas.
Please consult with the nearest tax office for instructions on the tax exemption
procedures of tax-free shops and filing consumption tax returns, etc.
* “Tax-free shop” is a sales agency licensed by the Director-General of National Tax
Agency to sell tax-free goods.
For consultations on customs procedures, please contact the nearest Customs
Counselor.
Please see No. 9301 for inquiries.
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