Customs officers may refuse to stamp refund forms completed incorrectly or not completed in full.

Customers may ask you to complete a refund form to cover past purchases.

Long queues at the airport will not be accepted as a reason for failing to obtain a Customs stamp on the refund form.

This charge will be shown on your refund form.

All items must be included on a single refund form, which will be available at stores.

Show your goods, till receipts and refund form to a UK customs officer.

Show your goods, till receipts and refund form to customs in the last EU country you visit.

When the officer is satisfied that you have met all the conditions of the scheme, they will stamp your refund form.

Some companies rebate half the tax to non-Canadians up front to spare them the bother of filling out a refund form.

Otherwise, refund forms should be obtained at the border, tourist information centers or stores.