Philippine pesos or US dollars. Credits cards can also be used for purchasing goods. In Australia, duty-free shops, once common, have all but disappeared since the introduction of GST in 2000. Retailer James Richardson operates several duty-free shops in major cities, but most duty-free shops are now located within international airports. Residents and tourists are allowed to purchase virtually any physical good within 60 days of departure, which needs to be taken on the outward flight, and claim the GST component back through the Tourist Refund Scheme when passing through customs. Consumers are now free to fully use their items prior to departure. This is in contrast prior to 2000, where all purchases had to be packed by the duty-free store in a sealed clear plastic bag, and could only be broken open by customs staff just prior to departure. Duty-free outside EU ports Any traveller living in a country outside the EU VAT area is entitled to shop tax-free at participating shops in the EU. Tax free shopping differs from duty-free shopping as the traveller pays the VAT on goods in the shop in the usual way, and can then request a refund when exporting the goods. There are a number of tax-free operators who can support both the stores and the traveler through this process. To qualify, the traveller must: have residency in a non-EU country have a maximum stay of six months within the EU make purchases no more than three months prior to export obtain a form from the shop where he or she makes the purchase (depending on the tax-free operator) present the form, and in certain cases the goods, to a customs officer or DIVA machine when leaving the EU, where they will be stamped Only goods meant for personal use are eligible for the refund. The stamped forms and receipts can then be sent back to the retailers, or their agents, for a refund. In most cases, a minimum purchase applies to use the tax-free shopping scheme. The actual amount of VAT reclaimable depends on the VAT rate applicable in the particular country to the goods purchased, and may be subject to a deduction for administration fees. Security considerations Travelers on long-haul routes with at least one transit stop between their departure airport and destination airport should be careful to purchase their duty-free alcohol or perfume at the last transit port, as otherwise