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Tax-free Info

Terms for Tax Exemption

Persons Eligible for Tax Exemption

Foreign nationals who have stayed in Japan for less than six months.

Necessary documents

Passport (original, copy is not acceptable) with Japan Immigration stamp in it, to confirm the status of residence.

Notes

1) When departing Japan, or if becoming a resident of Japan, you are required to submit your
”Record of Purchase of Consumption Tax-Exempt for Export” to either the Director of Customs that has jurisdiction over your departure location or the head of the tax office that has jurisdiction over your place of residence or address.

2) You must not remove the ”Record of Purchase of Consumption Tax-Exempt for Export” from your passport etc. until after you have departed Japan.

3) If you are not in possession of item(s) purchased tax free that are listed on the “Record of
Purchase of Consumption Tax-Exempt for Export” at the time of your departure from Japan, an amount equivalent to the consumption tax amount (including local consumption tax) that was exempted at the time of purchase will be collected from you.

4) In the case of 3) if you do not possess listed item(s) at the time of departure, if the Director of Customs has acknowledged that item(s) you purchased tax free will not be exported as a result of being lost in a disaster or due to other unavoidable circumstances, or alternatively, if you have submitted documents to the Director of Customs that has jurisdiction over your departure location that verifies the item(s) has already been exported, an amount equivalent to the consumption tax amount (including local consumption tax) will not be collected.

Tax exemption restrictions and conditions

Consumption tax on the articles purchased at specified "tax-free" shops, may be exempted on the condition that they are taken out of Japan. (In the case of consumable items, within 30 days from the purchase date).

Therefore, do not open the packaging until you have left Japan. Please note that if you consume this product while in Japan, you may be subject to pay consumption tax

Non-consumable items (Commodities)

The eligible price is a total purchase of 5,000 yen and up
On May 1, 2016, the minimum spending requirement was changed to an amount greater than or equal to ¥5,000.

Consumable items

The eligible price is a total purchase of 5,000 yen to 500,000 yen. Items must be specially packed by the shop to prevent consuming in Japan.

Commercial goods for sale or for other business purposes will NOT be eligible for a tax refund

Non-consumable items and Consumable items must be calculated separately
On May 1, 2016, the minimum spending requirement was changed to an amount greater than or equal to ¥5,000.

For Example:
Purchase of 3,000 yen bag + 2 packs of 1,000 yen candy box will NOT get tax exemption

Tax Exemption Procedure

At the shop:

1. Show your passport at the tax-free shop counter where you are going to purchase the items.
2. Submit signed “Covenant of Purchaser of Consumption Tax-Exempt of Ultimate Export” to the shop (actually, the form will be completed by the shop staff, you will need only to sign it). This Covenant indicates that you will bring the goods out of Japan within 30 days from the purchase date and will not disposed of it within Japan.
3. The shop staff attaches a card entitled "Record of Purchase of Consumption Tax-Exempt for Export" to your passport.

At the airport:

4. At the time of your departure from Japan, please submit the "Record of Purchase Card" attached to your passport to the Director of Customs and present the purchased items.