Australia
Tourist Refund Scheme- Spend at least A$300 in a single store and get a single tax invoice (receipt). If you've made multiple purchaes at a single store which combined would exceed $A300, you must request that the store consolidate those purchaes into a single tax invoice.
- You can collect the refund from multiple stores; however, each store's purchase(s) must exceed A$300.
- Buy goods within 30 days of departure
- Wear or carry the goods as you're clearing customs/immigration at departure (ie, no checked baggage)
- Make the claim >30 minutes before your departure
- Some items are specifically excluded, including beer and spirits (but not wine), so just buy them at the duty-free shop. Check the site using the link above for details.
Typically, you'll make your claim at the TRS office, which is generally located just past the immigration/customs/security checkpoint. According to the website, claims will be paid out in the following ways:
- Check
- Credit to an Australian bank account
- Payment to a credit card (they don't specify which, but I assume MC/V, possibly AmEx)
Many stores (jewelers in particular) offer tax-free shopping (ie, subtract 10% off the prices you see). Typically, this will entail you filling out a form at the time of purchase. Your merchandise will be placed in a sealed bag. It must stay in that sealed bag until you've reached the customs/immigration departure point prior to security screening. At that point, they'll collect the tax invoice, and you can move the item(s) into your normal carry-on baggage.
For all the details, check out the "quick guide to customs for travellers" section.