• has been in Thailand less than 180 days in a calendar year;
• is not a crew member of an airline;
• departs Thailand by air carrier from the international airport.

1. Shop from the stores displaying "VAT Refund for Tourists" sign.
2. Purchase at least 2,000 Baht, including VAT, per store per day.
3. VAT refund is entitled for the total purchase of at least 5,000 Baht, including VAT.
4. Present your PASSPORT and completed your VAT Refund Application for Tourist Form (P.P.10) at the store.

• For cash refund, a fee of 100 baht.
• For bank draft refund, a fee of 100 baht plus draft issuing fee at the rate charged by banks and postage fees.
• For credit to credit card account refund, a fee of 100 baht plus money transfer fee at the rate charged by banks and postage fees.

At the international airport

1. Before check-in, show your goods, completed P.P.10 and tax invoice (s) to Customs Officer for inspection.
2. Hand-carried luxury goods such as jewelry, gold ornament, watch, glasses or pen must be re-inspected at the VAT refund office after passport control.
3. Request your VAT refund.*

* Remark
If you are in a hurry, after finishing all inspections by Customs and Revenue officers, you can either drop your application form (P.P. 10 and tax invoice(s)) into the box located in front of the VAT Refund for Tourists Office, The revenue Department of Thailand 90 Phaholyothin 7, Payathai, Bangkok, Thailand 10400.

1. You cannot claim VAT refunds for the following goods
   • prohibited items
   • firearms, explosives or any similar items
   • gem stones
2. VAT refund only applies to goods taken out of Thailand within 60 days from the date of purchase.