🛍️→
2026-11-01
Tax-Free Shopping Overhaul! Store→Airport Refund
From Nov 1, 2026, tax-free shopping changes to refund system. Pay 10% tax at stores, get refund at airport.
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Under reviewTax
📦 Low-Value Import Tax Exemption Under Review (<¥10K)
Under review — May affect overseas shopping (Shein, Amazon.com, etc.)
¥10K
Current exempt
10%
Consumption tax
Review
Status
Shein
EC example
❓ What's changing?
Currently, imported goods valued under ¥10,000 are exempt from customs duty and consumption tax. The Ministry of Finance is reviewing whether to abolish or reduce this threshold. If implemented, buying from overseas sites may incur new tax obligations.
📈 Why this is being reviewed
- ●Rapid growth of cross-border e-commerce (Shein, Temu, AliExpress)
- ●Concerns about tax avoidance using the exemption
- ●Ensuring fair competition with domestic retailers
- ●EU, US, and others have already reformed similar rules
📋 Current system
- •Imports under ¥10,000 (taxable value) → duty & consumption tax exempt
- •For personal use: 60% of product price is taxable value (~¥16,666 threshold)
- •Gifts under ¥10,000 are tax-free
- •Even duty-free items are subject to consumption tax (but exempt under ¥10K)
⚠️ What if it's abolished?
🛒Customs duty + 10% consumption tax added to Shein, Temu, etc.
📦Amazon.com (overseas direct) small purchases also taxed
💴Even items costing a few hundred yen would need customs processing
⏰Possible delivery delays (increased customs inspections)
👥 Who's affected?
- ✓Foreign residents using overseas shopping sites
- ✓Those buying from their home country's e-commerce sites
- ✓Shein, Temu, AliExpress users
- ✓Amazon.com (international version) users
💡 Key points to know
1Still "under review" — taxation hasn't started yet
2Decision timing unclear but discussions ongoing
3Threshold reduction (¥10K→¥5K etc.) also possible
4Using domestic e-commerce sites is unaffected
🔗 Related Issues
🧾→
2026-10-01
Invoice System Transitional Measure Reduced 80%→70%
From October 2026, input tax credit from tax-exempt businesses reduced from 80% to 70%. Affects foreign freelancers, sole proprietors, and businesses dealing with exempt vendors.
🧾→
2026-10-01
Invoice System Transition Reduced! Deduction 80%→70%
From October 2026, invoice transition input tax credit drops from 80% to 70%. Affects tax-exempt businesses & freelancers. Ends completely Oct 2029.
Source:
Source: Ministry of Finance