If you are a visitor to Thailand, you shall be entitled to a VAT refund on goods that you purchase from retailers participating in the VAT refund scheme provided that you satisfy all the eligibility criteria and conditions stated below.
Travelers is qualified for a VAT refund if you meet the following conditions:
- You are a non-Thai resident and not staying in Thailand up to 180 days in a current tax year;
- You are not a pilot or a cabin crews of any airline departing Thailand on duty;
- You purchases goods from stores displaying a "VAT REFUND FOR TOURISTS" sign;
- VAT refund only applies to goods taken out of Thailand with the traveler within 60 days from the date of purchase; and
- You leave Thailand via an international airport.
Proof of export is required if you wish to claim a refund of the tax paid on eligible goods. To claim for a VAT refund, you should, first of all, contact Customs officials at the airport before checking in. The following documents must be available for inspection by Customs:
- A passport;
- VAT Refund Application Form (VAT Form 10);
- An original receipt; and
- Goods that go with the original receipts.
If the declarations for VAT refund are correct, Customs will sign and stamp the VAT Refund Application Form, affix a sticker to the luggage containing the eligible goods, and return everything to you. You need to present the VAT Application Form approved by Customs to the Revenue officials after clearing immigration for a VAT refund. If you claim VAT refunds for small and expensive items e.g. jewelry, gold, watches, glasses, pens, etc., please have these items available for inspection at the VAT Refund Office again. Also please allow extra time at the airport to have your application stamped and eligible goods verified, keeping in mind that other passengers will also requesting these services. You should arrive at the airport even earlier than the time recommended by your airline to be at your boarding gate on time.