For purchases made on or after November 1, 2026, the rules depend on the type of item:
Consumable items (e.g., food, beverages, cosmetics): You must not consume or use these items while in Japan.
Other items (e.g., clothing, shoes, watches): You can use these items while in Japan, but you must take them out of the country when you leave.
Please note:
You must take all tax-free purchases out of Japan and complete customs verification at the airport or other departure port before leaving Japan.
If any items are missing or have been consumed, your entire tax-free application may become ineligible for a refund.