Tax Refund Policies of Different Countries

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Remark: The following information is for reference only. Information is updated as of 16 May 2016 and provided by Transforex Currency Exchange Co., Ltd. ( TransForex ). Since the tax refund policy of different countries may vary from time to time, Customers are suggested to check with the updated tax refund policy of the respective countries before travelling. Country The minimum amount and tax rate Deadline of obtaining Customs verification stamp on tax refund receipt The deadline of tax refund application France The minimum amount: 175.01 per commodities 20%, multimedia / books 10%, food 5.5% months be validated by French Within 6 months Germany The minimum amount: 25 per tax commodities 19%, books / food 7% months be validated by German. Stamps of German Embassy or Consulate General on tax are also acceptable Within 4 years Italy The minimum amount: 154.94 per commodities 22%, food 10%, milk / fruits and vegetables 4% months be validated by Italian Within 3 months The United Kingdom The minimum amount: 25-50GBP per (Depends on the tax refund organizations / merchants) Tax rate: 20% months be validated by British

Republic of Korea The minimum amount:30,000krw per Tax rate: 10% must be within 3 months after the time of Within 3 months Austria The minimum amount: 75.01per day commodities 20%, books / food 10% must be within 3 months after the time of be validated by Austrian Within 3 years Hungary The minimum amount: 45,000HUF per commodities 27%, food 18%, Books / Medicine 5% months be validated by Hungarian Spain The minimum amount: 90.16 per tax Food 10%, Books / Medicine 4% months be validated by Spanish Within 4 years The Netherlands The minimum amount: 50 per tax Food 6% months be validated by Dutch within 1 year Belgium The minimum amount: 125.01 per Food / Books 6% months be validated by Belgians

Switzerland The minimum amount: 300 CHF per Tax rate: 8% 0 days be validated by Swiss or other EU- and stamps of Embassy of Switzerland or Consulate General Cyprus The minimum amount: 50 per tax Tax rate: 19% months be validated by Cypriot with of Customs Officer or any EU- The Czech Republic The minimum amount: 2001CZK per Glasses 15%, Medicine / Books 10% months be validated by Czech Denmark The minimum amount: 300DKK per Tax rate: 25% of be validated by Dane with. Stamps of Dane Embassy or Consulate General on are also acceptable

Estonia The minimum amount: 38.01 per tax Tax rate: 20% of be validated by Estonian with Finland The minimum amount: 40 per tax commodities 24%, Food 14% of be validated by Finnish with Latvia The minimum amount: 44 per tax Medicines / Books 12% months be validated by Latvian Lithuania The minimum amount: 55 per tax Tax rate: 21% of be validated by Lithuanian with Norway The minimum amount: 315NOK per commodities 25%, Food 15% must be obtained within 1 month be validated by Norwegian Within 4 months

Poland The minimum amount: 200PLN per commodities 23%, Food 8%, Farm produce / Crafts 5% months be validated by Polish Within 7 months Portugal The minimum amount: 52.87-61.35 per Tax rate: 6-23% (depends on amount and area) of be validated by Portuguese with Slovenia The minimum amount: 50.01 per tax commodities 22%, Food / Books 9.5% months be validated by Slovenian Within 6 months Sweden The minimum amount: 200SEK per commodities 25%, Food 12% of be validated by Swede with

Slovakia The minimum amount: 175.01 per commodities 20% of be validated by Slovak with Luxembourg The minimum amount: 74 per tax commodities 17% of be validated by Luxembourger Customs stamp or any EU-Customs stamp with Within 3 years Croatia The minimum amount: 740HRK per commodities 25%, Newspaper / Baby Food 13%, Food / Medicines / Books 5% months be validated by Croats Within 6 months Iceland The minimum amount:4000isk per commodities 24%, Food / Books 11% of be validated by Icelandic with Ireland The minimum amount : 30 per tax commodities 23%, Newspapers / Fuels 13.5% months be validated by Irish Customs stamp or any EU-Customs stamp

Turkey The minimum amount : TRY108 per Tax rate: Electronic Equipment / Watches / Jewelries / Sunglasses / Cosmetics 18%, Textiles / Leathers / Carpets / Footwear 8% months be validated by Turkey Customs, EU- is invalid Also need Customs Officer s handwriting registered number and Within 3 months