3. The total purchase amount must be at least 2,000 baht (including VAT) from the same business establishment on the same day.
4. On the day of purchase, customers must present their passports to the sales staff and request the Por Por 10 form from the store, along with the original tax invoice. Each Por Por 10 form must have a minimum product value of 2,000 baht.
5. On the day of departure from Thailand, before check-in, the goods and the Por Por 10 form, which should have a combined purchase value not exceeding 20,000 baht, must be presented to the customs officers for inspection and stamping.
6. For expensive items, such as jewellery, gold ornaments, watches, eyeglasses, pens, portable phones, laptops or tablets, handheld bags (excluding travel bags), belt buckles, each item must have a value of 40,000 baht or more. Items with a purchase value of 100,000 baht or more must be presented to the Customs Department for additional certification on the Por Por 10 form at the tax refund office located in the passenger departure area after passing the immigration process.
Tax refund procedures for tourists:
1. Customs will inspect the goods and stamp the Por Por 10 form, submitting the tax refund documents (Por Por 10 form and original tax invoice). The customs officer will inspect the goods, stamp the form, and sign it on the day of departure.
2. Reserve a seat and check-in luggage.
3. Pass through the immigration process.
4. Submit the tax refund documents and the goods specified by the Revenue Department (if any) to the customs officer to claim the tax refund.
