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Cruise Passengers: Where to Do the Tax Refund

Do it at the airport or seaport of your final departure from Japan — not at ports where you only temporarily leave Japan (Customs cruise leaflet).

ItineraryWhere
Cruise from/to Japan with foreign port calls, then fly homeAt the departure airport (fly & cruise)
Cruise from abroad, ending abroadAt the last Japanese port, before baggage drop

Shore-pass (船舶観光上陸許可) holders show passport (or copy) + the landing permit when buying.

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Official sources

Rules checked October 30, 2026 (JST). Rules can change; always confirm with the official pages and your shop.