In Korea, duty-free shops and tax-refund stores operate differently. Duty-free shops sell qualifying goods without certain taxes. Tax-refund stores either reimburse eligible tax after a tax-inclusive purchase or deduct it at checkout.

Immediate refunds: Present your passport at participating stores. The Korea Tourism Organization lists conditions including a single payment of at least KRW 15,000 but below KRW 1 million and a trip-wide qualifying purchase total of no more than KRW 5 million. Confirm participation before paying.

Later refunds: Keep the tax refund receipt from a participating store. Depending on the operator and transaction, submit it at a downtown booth, airport or seaport counter, kiosk or mobile service. Customs export verification may be required. Check procedures before checking goods into baggage.

Eligibility depends on traveler status, goods, spending thresholds and departure dates. Goods generally need to remain unused and unopened. Refund operators may use different counters and have different processing times. Consult the official VISITKOREA guide before shopping.