An 18% VAT tax is added to hotel and restaurant bills, clothes, souvenirs, electronics and other items. A 10% VAT is added to children's items. A recently passed law allows foreign tourists to get the VAT refunded as soon as they cross the border at the airport.

The minimum amount for a refund is 10,000R, but that may be lowered in time. Eligible items include clothes, shoes, souvenirs, jewelry, art objects, electronics, and food. Goods have to be purchased at specially marked shops and the clerks will have to fill out a form. Keep the form and the receipt with you to get the refund back.

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