Check the basic conditions
You must be at least 16, normally resident outside the EU and visiting for less than six months. EU residents do not qualify just because they hold an Indian passport. Some other exclusions apply; check French Customs.
Eligible personal goods must travel in your luggage. The retailer must offer tax-free shopping. Purchases must total more than €100: Customs describes a same-store, same-day rule and a qualifying same-brand/group arrangement over up to three days. Ask the retailer which arrangement applies before combining receipts.
At the shop
Present your original passport and any required proof of non-EU residence. Ask for the export sales form (bordereau de vente à l’exportation), not only a receipt. Check the name, goods and refund details.
The refund amount and fees are determined by the seller or operator. Do not assume a fixed 12% or a refund of 20% of the displayed price. Hotels, restaurant meals and services are not exported shopping goods.
Before leaving the EU
Keep goods, passport, travel ticket and forms available for inspection before checking your bags. Complete validation by the end of the third month following the purchase month.
Leaving the EU from France: use PABLO for eligible French barcode forms; follow the result and go to the customs desk if instructed. Other forms may need the desk. Leaving through another EU country: ask its customs service for validation and follow the seller’s return instructions. Confirm connection arrangements with customs.
After validation
Customs validates export; the seller or operator handles payment. Keep proof and contact them if the refund is late. An advance refund still requires export validation.
Do not rely on fixing forgotten formalities at home: retrospective validation is exceptional, and arriving late is not an accepted reason. Check Indian import rules separately; a French VAT refund does not waive duties at your destination.
Sources & official links
Original editorial guidance. Check current procedures and opening hours with the linked organisations before travel. French phrases are our own translations; suggested days are editorial plans.