04. Not having all items on the receipt
Note: Japan's refund-based Tax-Free system (pay the tax-inclusive price first, then receive a refund after customs confirmation) starts on November 1, 2026. Until October 31, 2026, the current Tax-Free system (tax-excluded price at the register) continues. The answers below describe the system from November 1, 2026 unless stated otherwise.
Under Japan’s tax-free system, you must have the goods you bought tax-free with you when customs checks them at departure.
The customs confirmation is, as a rule, made per purchase record (normally one transaction or receipt).
So if even one item in the same purchase record has been consumed, lost or given away, all items in that record become ineligible and you cannot receive the refund — even if you still have all the others.
For example, if you bought snacks and clothing together tax-free and ate only the snacks in Japan, the clothing will not be refunded if it is in the same purchase record.
Before leaving Japan, you may be able to ask the shop to correct the purchase record and remove the missing item, so that the remaining items can be refunded. This requires work by the shop, and the shop may not be able to do it.
If you plan to consume or use some items in Japan, we recommend paying for them separately from the tax-free goods.
* When paying separately, the tax-free conditions must still be met, such as a tax-free purchase amount of 5,000 yen or more excluding tax.
* If you have consumed all or part of the consumables, do not use the tax refund kiosk; tell a customs officer instead.
This page is general reference information based on Japan's refund-based Tax-Free system starting November 1, 2026. Procedures and rules may differ by store, refund provider, airport or port, and may change. Please check the latest information with the Japanese government or the store where you shop.