If you plan to shop tax-free in Sapporo, check the date of each purchase: from November 1, 2026, Japan is switching to a refund system. What matters is the date you buy something, not the date your trip begins. If your trip spans the changeover, different purchases may fall under different rules.
This guide was written on October 9, 2026, before the new system takes effect. The National Tax Agency’s page on the changes confirms the start date. Below, we explain the current system and the announced refund system separately, so that advice for an October trip is not mixed up with advice for a winter trip.
Two purchase dates, two processes
| Purchase date | How it works |
|---|---|
| Up to and including October 31, 2026 | Eligible purchases are tax-exempt at the store under the current procedure |
| From November 1, 2026 | Pay the price including tax, then claim a refund after completing the required checks when you leave Japan |
The Japan Tourism Agency’s English page for travelers explains the changeover. For purchases in November, do not budget on paying only the pre-tax price at the register. Ask the participating store to explain both how to make the purchase and how its refunds work.
Who and what qualify?
Tax-free shopping comes with conditions; having a foreign passport does not automatically qualify you. The National Tax Agency’s eligibility information explains which non-residents qualify and what documents are needed. Ask the store to confirm that you are eligible before buying something on the assumption that you will get a refund.
Shop at a participating tax-free store and follow its procedure for checking your passport and recording your purchase. A regular receipt from any store cannot be used to claim back tax later. Before paying, ask which items qualify and whether the store can process your purchase under the system that applies.
The official summary of the changes for goods keeps the minimum purchase of ¥5,000 before tax. Under the new system, the guidance for travelers says this applies to purchases at one store on one day. Do not add up receipts from different stores and assume you have reached the minimum.
October purchases: follow the existing packaging rules
Up to October 31, the current rules treat general goods and consumables differently, with specific requirements for consumables and for some combined purchases. Follow the store’s instructions on sealed packaging and on taking the goods out of Japan. Do not open a specially sealed package assuming the November rules already apply.
If you shop both before and after the changeover, keep your receipts organized by purchase date. Ask the store or Customs how each purchase should be handled when you leave. This overview does not cover every situation that may arise for a shopping trip spanning October and November.
November purchases: Customs confirmation comes before the refund
The National Tax Agency’s English notice for travelers explains that you must get the required confirmation from Customs when you leave Japan within 90 days of purchase, and be ready to show the goods if asked. After the confirmation, take the goods out of Japan without delay.
JNTO’s guide to the new system describes the procedure at the airport: present your passport at a designated kiosk before checking in the bags containing your purchases. A green result means the confirmation is complete; a red result means you need to show the goods at the designated inspection area.
Keep every item from each receipt with you. According to the official guidance, if one item is missing, the whole purchase on that receipt may no longer qualify for a refund. A receipt alone is not enough if you no longer have the goods.
Does unsealed mean you can eat tax-free souvenirs?
Under the new system, consumables no longer need to be specially sealed. However, food or drinks you consume in Japan still do not qualify for a refund. The goods must be with you for the required confirmation and must leave the country with you.
If you have used up tax-free purchases and no longer have them, follow the official instructions and tell Customs, rather than declaring them as if you still had everything. For snacks you plan to eat during your trip, ask the store how to buy them as a regular purchase.
Where do you complete the departure procedure?
You do this at the airport where you finally leave Japan. If you take a domestic flight from New Chitose and connect to an international flight at another airport in Japan, you complete the procedure at that international airport. Ask your airline and Customs how to keep the goods with you if your bags will be checked through to your final destination.
Leave time for a possible inspection before boarding. Do not assume the procedure will be quick, or plan around a kiosk location you have not confirmed. Once the new system is in place, follow the current signs at the airport.
Who actually returns the money?
Getting confirmation from Customs and receiving your refund are separate steps. According to the Japan Tourism Agency, the store or a refund provider working on its behalf handles the refund, so ask the store about the method, timing and any handling fee. Do not assume Customs will give you cash, or that every store uses the same process.
For help planning how to pay, read our cash and cards guide. Keep the store’s refund instructions with your receipts, and check your home country’s import rules separately.
Information checked on October 9, 2026. The refund system described here has been announced for purchases made from November 1, 2026. Check the current official procedure and the store’s conditions for your purchase date.