This is the #1 reason tourists lose their refund. The tax refund form (T/R form) is not automatically given at checkout — you have to ask for it specifically, by showing your passport. Many travelers assume the cashier will offer it proactively, but in many stores, especially smaller boutiques, this doesn't happen. Once you've left the store, the form generally cannot be issued retroactively.

This is the most expensive mistake. If you received a city refund (cash at a Myeongdong kiosk or similar), a deposit was held on your credit card. This deposit is released only when you scan your passport and T/R forms at the airport kiosk before departure. Many travelers forget this step — some don't know it's required — and the result is the full refund amount being charged back to their card, plus potential penalty fees. The net loss can exceed the original refund by thousands of won.

Tax refunds are intended for goods that are exported — meaning they leave the country unused. If customs officers inspect your bags and find that refund-claimed items have been opened or used, the refund will be denied. This is particularly common with cosmetics, where travelers use products during their stay, and clothing that has visible wear. Even removing tags can create problems.

The T/R form is the document that proves your purchase qualifies for a refund. Without it, there is generally no way to claim your money back. Forms get lost in shopping bags, tossed accidentally with receipts, or left in hotel rooms. Some refund operators may reissue forms if you return to the store with the original purchase receipt, but this is not guaranteed and requires additional time.

Not every store in Korea offers tax refunds — only those registered with an official refund operator (Global Blue, Global Tax Free, NICE Tax Free, Easy Tax Refund, etc.). Small independent boutiques, street markets, local restaurants, and many convenience store items are not eligible. Tourists sometimes assume all purchases are refundable, only to find out at the airport that certain items don't qualify.

For single receipts exceeding ₩75,000, you must visit the Customs Declaration counter at the airport before checking in your bags. Customs officers may want to physically inspect the items. If your purchased items are already packed in checked luggage when you arrive at customs, the inspection becomes impossible and the refund may be denied.

Each refund operator has their own kiosks at the airport, and your T/R form must be processed at the kiosk matching the operator logo on your form. A Global Blue receipt cannot be processed at a Global Tax Free kiosk, and vice versa. Tourists who don't notice this difference may waste time at the wrong kiosk, especially under time pressure before a flight.

The minimum purchase for a tax refund is ₩15,000 per store per transaction. If your total at a single store is below this amount, you are not eligible for a refund on that purchase. This catches some tourists who make several small separate purchases at the same store across different visits, not realizing they need to hit the minimum in a single transaction.

Tax refund forms expire — you must depart Korea with the purchased items within 3 months of the purchase date. If you're a frequent visitor to Korea and you delay a trip, items bought on a previous visit may no longer qualify. Additionally, if you travel to Korea and then re-enter later in the same year, items from the earlier trip may be outside the window.

Not all foreign passport holders qualify for the VAT refund. The key eligibility requirement is that you are a tourist, not a resident. Foreign nationals living in Korea on long-term visas (F-series, D-series, E-series) are generally not eligible, even if they hold a foreign passport. Some tourists who have stayed in Korea for over 6 months in the past year may also be restricted. Additionally, foreigners of Korean descent (재외동포) may face additional restrictions.