Goods purchased in Thailand are VAT inclusive. However, foreign visitors (with a few exceptions) have the benefit to receive a 7% VAT refund on luxury goods. Goods must be purchased from stores displaying the ‘VAT Refund for Tourists’ sign, where tax refund application forms are available. VAT refunds only apply to products taken out of Thailand within 60 days from the date of purchase. Therefore, they must have a value of at least 5,000 baht (including VAT), a single purchase must have a value of at least 2,000 baht per day. Before airport departure, visitors must present a completed VAT refund form, plus passport information and purchase receipts, to a customs officer. Refunds may be in bank draft form or credited to a credit card. Source: Revenue Department of Thailand.