Tax-Free Eligibility

Eligible Foreign Non-Residents

The following foreign nationals who are non-residents are eligible for tax-free shopping.
In principle, they must be able to confirm that they have been in Japan for less than six months after entry (excluding those with Diplomat or Official status and U.S. Forces personnel, etc.).

Status of Residence, etc.Documents to Present
Temporary VisitorPassport
OfficialPassport
Landing Permission, etc.Documents to Present
Permission for Landing at a Port of CallPassport
Permission for Landing in TransitPassport
U.S. Forces personnel, etc. (Persons entering Japan under the Japan-U.S. Status of Forces Agreement)Passport
Landing Permission for Cruise Ship TouristsPassport* and Landing Permission for Cruise Ship Tourists
Landing Permission for Crew MembersPassport and Landing Permission for Crew Members
Permission for Emergency LandingPassport and Permission for Emergency Landing
Landing Permission Due to DistressPassport and Landing Permission Due to Distress

* For persons staying in Japan under Landing Permission for Cruise Ship Tourists, a copy of the passport may also be presented.

Quick eligibility checks

Tax-free shopping is for non-residents who are staying in Japan temporarily. Foreign nationals living in Japan, including international students and people working in Japan, are generally not eligible.

Japanese citizens who have lived outside Japan continuously for at least two years and are returning for less than six months may be eligible if they show the required documents.

Purchases normally need to be made within six months of the date of landing in Japan. Each purchaser must show their own passport and complete the procedure in their own name.