<P> Only goods meant for personal use are eligible for the refund . The stamped forms and receipts can then be sent back to the retailers, or their agents, for a refund . </P> <P> In most cases, a minimum purchase applies to use the tax - free shopping scheme . The actual amount of VAT reclaimable depends on the VAT rate applicable in the particular country to the goods purchased, and may be subject to a deduction for administration fees . </P> <P> Travelers on long - haul routes with at least one transit stop between their departure airport and destination airport should be careful to purchase their duty - free alcohol or perfume at the last transit port, as otherwise they may have it confiscated by security when they board at the transit port, as they will be exceeding the current limit on liquids in hand baggage . This does not apply to passengers transferring within the EU and Singapore on the same day, as long as the liquid item is sealed in a plastic security bag with the receipt showing in the bag . Arrivals duty - free shops are now becoming more common . Most of South and Central America, and the Caribbean have such shops, as does SE Asia and Oceania . Switzerland and Canada are looking to introduce them in 2010 . This method of retail removes any security problems with the transit of liquids, as they are not carried on aircraft . </P> <P> Several airlines do not allow sales of certain sharp objects in - flight due to security risk . Other objects that have sharp parts, such as model airplanes, may be bought in - flight but received at the passengers' home address for the same reason . </P>

Do i buy duty free on arrival or departure