American visitors carrying their passports can get a refund of the value-added tax (V.A.T., T.V.A. in French) on purchases of 2,000FF or more at any single store. The discount ranges from 10 to 22 percent, depending on the classification of goods. You can combine purchases in department stores.
Upon leaving French territory, show your goods and the V.A.T. refund forms filled out by the store at customs (la douane). French Customs will keep both pink pages, mailing one in the envelope provided by the store, and will give you the validated green page which you should keep in case of dispute. Documentation must be processed at airport customs counters before you check your luggage (you must be prepared to show merchandise), at the boarder customs office, or by the train’s customs officer if leaving France by rail. Refunds are sent a few weeks later or are credited to your credit card. (Shopping with a credit card makes the paperwork easier.)
Returning home, your duty-free allowances for purchases brought with you is $400. For the next $1000 worth of goods, a flat 10% rate is assessed. You are also allowed 100 cigars or 200 cigarettes, one bottle of perfume, and one liter of alcohol.