JAPAN TAX-FREE. Shopping Guide. Understand the tax exemption program, shop smartly and enjoy your shopping experience in Japan. Japan.

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1 JPN TX-FREE Shopping Guide Understand the tax exemption program, shop smartly and enjoy your shopping experience in Japan. Japan. Tax-free Shop Official Website October 2017 revision

2 new system has started Get a bargain at breweries, wineries and distilleries Visit a Japanese SKE brewery and take home some Japanese liquor, tax free! new tax exemption program started from October This exemption targets direct sales stores at approved breweries, wineries and distilleries. Japan's unique climate and geography produce many different kinds of liquor, including sake, shochu, wine, and whiskey, which have become enormously popular around the world. Now you can visit Japanese breweries, wineries and distilleries and take home a bargain! Started October 1, 2017! lcohol bought in direct sales stores at breweries, wineries and distilleries will be exempt from liquor tax. Liquor purchased from direct sales stores at approved factories producing liquor such as sake, shochu, wine, and whiskey in Japan will be exempt from liquor tax as well as consumption tax. s long as the purchase satisfies the consumption tax exemption conditions and the purchase amount is 5,000 yen or more, you are exempt from paying the liquor tax and can take home delicious Japanese liquor at a great price! Learn about SKE : Japanese rice wine Target stores Purchase amount Only purchases at approved liquor tax exemption stores are eligible. The liquor tax exemption does not apply to purchases made at taxfree stores such as liquor stores, department stores, and supermarkets. Consumption tax + liquor tax will be exempted from liquor purchases. The purchase amount (excluding consumption tax and liquor tax) must be 5,000 yen or more. Contact stores to find out if they participate in the liquor tax exemption. Visit a SKE brewery Learn about the liquor production process and materials used. You can learn about how liquor is made in Japan by observing the distilling, barrel aging, and many other liquor production processes, and by viewing exhibits of materials and tools used to make liquor over the years. Experience the liquor making process first hand. Depending on the SKE brewery you may be able to take part in the liquor making process, such as by stirring the fermented mash (moromi). Please ask when you make your reservation. Taste liquor at the SKE brewery. You can taste limited edition or freshly produced liquor while you are at the brewery, winery or distillery. Experience various ways to enjoy liquor, such as by comparing different types and vintages. Purchase limited goods and other souvenirs. Breweries, wineries and distilleries sell goods that you can only buy there, such as limited editions and original snacks and glasses. Get a bargain on Japanese liquor with the new tax exemption system.

3 Learn about Japan s tax exemption program To make the most of shopping in Japan, you need to know about Japan s tax exemption program. Tax exemption in Japan basically applies to all items, from general items such as home appliances, accessories, and shoes, to consumable items such as alcohol, food, cosmetics, tobacco, and medicines. Tax is exempt only under certain conditions. Let s check them out below. 1 The 8% consumption tax will be refunded. 2 The 8% consumption tax is refunded as long as you are shopping at a tax-free store and file your tax exemption application on the same day. 3 The consumption tax will be refunded for general items and consumable items with a purchase amount of 5,000 yen or more in each category*. The system only applies to foreign visitors! Only foreign visitors staying in Japan for less than six months can use this system. 4 See below for the definition of general items and consumable items. You need to show your passport with a valid entry stamp at the store where you want to apply for a tax refund. You must show your actual passport, not a copy of the visa page. Cruise ship tourists need to show their cruise ship tourist permit. * This is not the combined amount of the general items and consumable items; the minimum purchase amount must be satisfied for each category. Consumable items General items ccessories / artifacts Cosmetics * Liquor / beverages Clothing Health food products Golf equipment Tobacco Home appliances Food * Liquor purchased in certain stores is subject to liquor tax exemption in addition to consumption tax exemption. Shoes / bags Tax-free purchase amount Total purchase amount of 5,000 yen or more (excluding tax) per day at the same store The total purchase amount at the same store in a single day is between 5,000 yen and 500,000 yen (excluding tax). Notes Items must be taken out of Japan within six months of the date of entry. Items must be taken out of Japan within 30 days of purchase. * Payments for items that are clearly for consumption within the country such as meals at restaurants are not eligible for tax exemption. Purchases made for business or sales purposes are also not eligible for tax exemption.

4 What should I do? Make use of the tax exemption program! What you need to do to enjoy tax-free shopping? On this page we will explain step by step how to use the tax exemption program when shopping in Japan. Make sure that you understand the system and what you need to do to enjoy the benefits of it. 1 2 Look for this sign. Go to the tax-free counter. Tax-free stores will have this sign. There are more than 40,000 taxfree stores in Japan! You can find tax-free stores here. Required items The purchased items The receipts (handwritten receipts are not accepted) Your own passport (with valid entry stamp) or cruise ship tourist permit Bring the items you need to file a tax exemption application for, such as the purchased items and receipts, to the tax-free counter or cash register of the tax-free store. * In addition to the above, you must bring your credit card if you used it for the purchases. 3 Sign the Covenant of Purchaser. 4 Read the contents of the covenant thoroughly and sign it. Submit the Record of Purchase attached to your passport to customs when leaving the country. Receive a refund of the difference of what you actually paid. The consumption tax collected at the time of purchase will be refunded on the spot. * charge may be levied depending on the store. Caution bout quarantine Go through the proper procedures at the airport. Note that liquids cannot be taken onto the airplane. Receive your items. Your purchased items are handed to you in a special bag. Please keep the items in the bag until you leave Japan. Livestock products such as meat, marine products, and agricultural products such as vegetables and fruits must undergo an export inspection at the animal quarantine office and plant protection station when being taken out of Japan. They will be confiscated when you exit the country if they have not undergone export inspections in Japan. There are some countries and regions that forbid the import of food products by law, so please make sure to confirm the regulations of your home country or your next destination.

5 General items Consumable items

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