DJI tourist tax-refund guide: eligibility and verification by market

Tax-free shopping is not an automatic discount. Eligibility, participating retailers, qualifying goods, minimum spend, validation steps, fees and payment timing vary by market. A destination refund does not remove declaration obligations at home.

Before buying

Ask the retailer whether the exact transaction qualifies, what identification is required, which operator handles the refund, what fees apply and when export validation must occur. Keep the invoice and required forms.

Japan

From 1 November 2026, Japan moves tax-free shopping to a refund-based system. The shop charges consumption tax at the time of purchase and records the visitor’s passport details. The visitor then has the goods confirmed by customs when leaving Japan, before checking in, and the shop refunds the tax after that confirmation. Goods must leave Japan within 90 days of purchase, and the separate rules for general goods and consumables are merged into one. The law does not fix how the refund is paid: the National Tax Agency gives bank transfer, card, app or cash at the departure port as examples, paid by the shop or a refund operator it uses. Ask the shop how and when it pays the refund, and about any fees, before you buy.

Until 31 October 2026 the older point-of-sale exemption applies: an eligible non-resident visitor buys qualifying goods for export without consumption tax at a permitted tax-free shop, with general goods totalling at least JPY 5,000 excluding tax at the same shop on the same day. Business or resale purchases do not qualify under either system.

Great Britain

Great Britain’s former VAT Retail Export Scheme is not available for ordinary goods carried away by travellers. Northern Ireland has separate conditions, so use the current government guidance for the place of purchase.

Singapore

Singapore’s electronic Tourist Refund Scheme is voluntary for retailers. The traveller must be 16 or older and meet the official visitor conditions. Qualifying purchases must total at least SGD 100 including GST; up to three same-day invoices from retailers using the same GST registration number and shop name may be combined. The traveller must present the original passport in person and follow the official departure and validation deadlines.

United Arab Emirates

For the UAE scheme, the traveller must be a non-resident visitor who entered on a tourist visa and is 18 or older. A qualifying transaction must be at least AED 250 excluding VAT and made through a registered Planet retailer. The purchase must be validated within 90 days, the traveller must depart within six hours after validation, and the goods must be available for inspection if requested.

Treat any refund as conditional until the participating retailer confirms the transaction and you verify export validation and home-country customs requirements.