From purchases made on November 1, 2026, the consumption tax is refunded only after customs confirms at departure that you are taking the goods out of Japan (Japan Tourism Agency, checked November 4, 2026). Posting tax-free goods abroad yourself, the old separate shipment route, was abolished on March 31, 2025 (Japan Tourism Agency FAQ, checked November 4, 2026). The National Tax Agency's Q&A for shops still describes two ways for goods to leave Japan without you carrying them, under a different rule. This article explains what those routes are and what they change.
Can I post tax-free goods home myself before I fly?
Not as a tax-free purchase. If you send tax-free goods abroad before departure, for example by EMS, and do not have them with you when you leave, you cannot receive the customs check for them, even if you show the post office's acceptance slip and the copy of the shipping label. The shop then cannot receive the customs confirmation and cannot apply the exemption (National Tax Agency Q&A, July 2026, Q43, checked November 4, 2026). Because the customs check works per receipt, sending one item from a receipt by post also stops the other items on that receipt from being checked (Japan Tourism Agency FAQ). How to pack tax-free goods when you send a suitcase to the airport ahead of you is covered in a separate article.
Can the shop send the goods abroad for me instead?
The Q&A describes two shop-side routes. In the first, you sign a contract at the shop for the export transport with a licensed international freight forwarder and hand the goods over at the shop (National Tax Agency Q&A, Q41). In the second, the business itself exports the goods to the place abroad that you specify (same Q&A, Q42). Both use the export exemption in Article 7 of the Consumption Tax Act, not the tax-free shop rule in Article 8 that the airport customs check belongs to (Q41, Q42).
Whether a particular shop offers overseas shipping is another matter. The Tourism Agency FAQ says it differs from shop to shop and tells travelers to ask the shop (Japan Tourism Agency FAQ).
How does direct shipping from the shop work?
The National Tax Agency calls this the direct shipping system and describes it in three steps, for the case where the shop acts as the forwarder's agent (National Tax Agency Q&A, Q41):
- The shop sells the goods. It may sell them at the price without tax, on the basis that the export exemption applies.
- You sign the export transport contract with the shop as the forwarder's agent and hand the goods over on the spot. You are the sender of the shipment.
- The shop keeps the transport contract and related documents.
The forwarder here is a business licensed by the Minister of Land, Infrastructure, Transport and Tourism to run international freight forwarding (same Q&A, Q41, note 3).
Do I still need the customs check at the airport for shipped goods?
No, not for those goods. The Q&A says that with direct shipping, a customs broker normally files the export declaration, so you do not need to receive the customs check at departure for those goods (National Tax Agency Q&A, Q41).
Does the ¥5,000 line still apply?
Not to direct shipping. Because the export exemption in Article 7 applies, the tax-free sale procedure under Article 8, including the ¥5,000 minimum, and the purchase record are not needed. The shop does not have to be a tax-free shop, and the customer does not have to be an eligible tax-free buyer; a resident of Japan can also use direct shipping (National Tax Agency Q&A, Q41).
Does paying in cash change anything?
For the shop, yes. If the shop receives payment in cash, or by a method where it is not clear the payment came from the customer, it must also keep a document equivalent to the import permit in the destination country to apply the export exemption. If you pay by credit card or another method that is clearly yours, that document is not needed (National Tax Agency Q&A, Q41, note 2). The same applies when the shop exports the goods itself (Q42, note).
Can I ship some items and carry the rest?
The Q&A gives this exact example. If you buy item A and item B, have A shipped abroad by direct shipping, and put only B through the tax-free procedure, the purchase record is sent for B only. The shop does not need to make separate receipts for A and B (National Tax Agency Q&A, Q41, note 1). Item B then follows the usual route: you carry it and receive the customs check at departure within 90 days (Japan Tourism Agency).
What if the shop posts the goods abroad itself?
When a business exports goods itself to a place abroad that the customer specifies, the export exemption in Article 7 can apply. The customer does not have to be an eligible tax-free buyer, and the business does not have to be a tax-free shop. The business keeps documents that depend on how the goods go, such as an export permit, or, for postal items worth ¥200,000 or less, Japan Post's acceptance document and a copy of the shipping slip (National Tax Agency Q&A, Q42). These are records the shop keeps; the sources do not ask the traveler to present them.
What do the sources not cover?
The sources we checked do not say what shipping costs, how long delivery takes, or what duties or taxes your own country charges when the parcel arrives. They also do not list which shops offer overseas shipping. Ask the shop about these before you pay.
What do readers ask most?
Can I mail my tax-free shopping home from a post office?
Not as a tax-free purchase. Goods you post before departure cannot receive the customs check, even with the post office receipt (National Tax Agency Q&A, Q43).
Is direct shipping the same as the tax-free refund?
No. It uses the export exemption in Article 7, not the tax-free shop rule in Article 8 (same Q&A, Q41).
Do I need to show shipped goods at the airport kiosk?
No. A customs broker normally files the export declaration for directly shipped goods (same Q&A, Q41).
Can someone living in Japan use direct shipping?
Yes. The Q&A says residents can also use it (same Q&A, Q41).
Does every tax-free shop ship abroad?
No. Whether overseas shipping is available differs by shop (Japan Tourism Agency FAQ).
What should I ask the shop before paying?
- Do you offer shipping abroad, and is it direct shipping through a freight forwarder or export by the shop itself?
- Will the shipped items be sold at the price without tax?
- Which payment methods do you accept for shipped items?
- What does shipping cost, and how long does it take?
- Which items stay on the tax-free receipt that I carry to the airport?
Sources
- Japan Tourism Agency, page for travelers (checked November 4, 2026)
- Japan Tourism Agency, traveler FAQ (checked November 4, 2026)
- National Tax Agency, Q&A on the refund system, July 2026, Q41, Q42 and Q43 (checked November 4, 2026)
RefundJapan confirmed this as of November 4, 2026. Rules and services may change.
Sources
Primary sources only. Each carries the date we checked it.