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Tax-free shopping (TFS) is the buying of goods in a foreign country and obtaining a refund of the sales tax which has been collected by the retailer on those goods.〔(Travel Tips on msnbc.com ), Tax-free shopping surprises, Where to find tourist tax refunds outside of Europe〕 The sales tax may be variously described as a sales tax, goods and services tax (GST), value added tax (VAT), or consumption tax. Promoting tax-free shopping and making it easier for tourists to claim the refund back, has helped to attract travellers to many countries. TFS is subject to national regulations, such as minimum spend and restrictions on the types of products on which it can be claimed. Refunds can only be claimed on goods which are exported. However, buying goods tax free does not mean travellers are exempt from paying applicable taxes on their purchases when they get home. Approximately 52,000 people benefit each day from tax-free shopping around the world. Tax-free shopping services are available from more than 320,000 stores in 52 countries worldwide. ==Tax-free shopping countries== Fifty-two of the 130 countries that levy VAT/GST allow foreign visitors to have their taxes reimbursed. Tax-free shopping is available in the following countries: Argentina,〔(Travel + Leisure ) Argentina Tax-Free Shopping〕 Australia,〔(Travel + Leisure ) Australia Tax-Free Shopping〕 Austria, Belgium, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France,〔(France Vat refunds for travellers )〕 Germany, Greece, Hungary, Iceland, Indonesia,〔(Travel + Leisure ) Indonesia Tax-Free Shopping〕 Ireland, Israel,〔(Travel + Leisure ) Israel Tax-Free Shopping〕 Italy, Japan,〔(Travel + Leisure ) Japan Tax-Free Shopping〕 Korea,〔(Travel + Leisure ) Korea Tax-Free Shopping〕 Latvia, Lebanon,〔(Travel + Leisure ) Lebanon Tax-Free Shopping〕 Liechtenstein, Lithuania, Luxembourg, Malaysia, Mexico,〔(Travel + Leisure ) Mexico Tax-Free Shopping〕 Morocco,〔(Travel + Leisure ) Morocco Tax-Free Shopping〕 the Netherlands, Norway, Poland, Portugal, Romania,〔(Travel + Leisure ) Romania Tax-Free Shopping〕 Serbia, Singapore,〔(Travel + Leisure ) Singapore Tax-Free Shopping〕 Slovenia, Slovakia, Spain, South Africa,〔(Travel + Leisure ) South Africa Tax-Free Shopping〕 Sweden, Switzerland, Taiwan,〔(Taiwan VAT Refund Guidelines for Foreign Travelers )〕 Thailand,〔(Travel + Leisure ) Thailand Tax-Free Shopping〕 Turkey, the United States, the United Kingdom and Vietnam. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tax-free shopping」の詳細全文を読む スポンサード リンク
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