Japan tests store-to-overseas delivery as tax-free shopping rules change
Important news | A JETRO trial lets shops act as exporters and ship purchases to visitors’ overseas addresses.
Editorial desk
JETRO announced on 28 October 2026 that it would expand a direct-export trial as Japan changes tax-free shopping for foreign visitors on 1 November. A visitor buys in a Japanese shop, and the shop acts as exporter and ships to the visitor’s overseas address. It is a test, not proof that every shop or product qualifies.
The project will test whether shops not registered as conventional tax-free stores can apply export zero-rating to a normal export transaction when prescribed conditions are met, letting visitors buy without consumption tax. “When conditions are met” matters: overseas delivery alone does not automatically create tax-free treatment. Transaction, payment, export proof and accounting still need control.
Under Japan’s refund model, tax-free stores may need checkout and system changes, transaction matching, refunds and record management. Direct export instead separates the sale as an export from the start, aiming to reduce post-departure matching and refund work. The two routes may suit different products and customers.
Applicants described lost sales when goods could not be finished before departure, were too heavy or bulky, or risked damage in hand luggage. Other shops lacked overseas shipping and export experience even when visitors asked. Furniture, ceramics, crafts, made-to-order apparel and large homeware are clear test cases.
The proposed split is practical: portable goods can use the refund route, while large, heavy, fragile or unfinished custom goods can be exported by the selling shop. It adds a choice rather than forcing every product into delivery. Packaging, insurance, returns, destination charges and delivery responsibility must be explained before payment.
Eligible categories include non-food goods and shelf-stable food and drink, but destination and carrier rules may still prohibit shipment. A brand should build a destination matrix covering restricted goods, labels, food rules, size and delivery services before promising direct export at the counter.
The trial will measure sales count and value, product fields and destinations, as well as suitable operating conditions and continuation intent. Editorially, a shop can start with three to five frequently requested but hard-to-carry products and model total cost and damage handling. Visitor interest becomes measurable international business only after shipment and payment are recorded.
Sources
Some images in this article are generated illustrations.