The story takes place four years after the first film, when Special Police Officer K (Tom Lee Jones) has retired and become an ordinary postmaster, while J (Will Smith) continues to work as MIB. Serina, the evil queen of Karloser, came to Earth to find the cosmic energy "Star of Sata" and occupied the headquarters of the MIB. Princess Rona of Sata, who fled to Earth at that time, asked the MIB to hide the "Star of Sata" on Earth. K, who was fully responsible for this matter, refused her for the safety of the earth. Faced with the fierce Serina, MIB sent J to find K and investigate the truth of the incident that year. How to persuade K, who had lost his memory, to believe in the existence of aliens became the first problem J faced...