Vivinavi

What is Duty Free ？?

A tax-exempt store is a store that is
exempt from consumption tax when selling certain goods to non-residents, such as foreign tourists, in a certain manner.
A "tax-exempt store" here means a "place where export goods are sold" as defined in Article 8 of the Consumption Tax Law.

1. Location ：
The store must be licensed as a "duty free store".
Tax free sales are not available to everyone.
First, each store must obtain permission from the director of the tax office having jurisdiction over the place of tax payment.

2. Eligibility ：
Sales must be to "non-residents".

3. goods ：
goods used for normal living （ general goods and consumables ）.
If it is clear that the goods are purchased by a non-resident for business or for sale,
they are not eligible for duty-free sale.

Source ： Tourism Agency Website
https://www.mlit.go.jp/kankocho/tax-free/about.html