The Tax Free system, introduced in Russia since 2018, entitles foreign citizens to a VAT refund when exporting purchased goods abroad. This applies to equipment, food, clothing, jewelry, books, medicines and other goods that are not excisable. VAT refunds are allowed for goods purchased in participating stores operating under the Tax Free system (their list is formed by the Ministry of Industry and Trade of Russia on the basis of applications from trade enterprises) and exported through certain border checkpoints.
Source: newskhab.ru
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