OLIVE YOUNG Shopping Baskets of Japanese and Taiwanese Travelers: The Difference Between Immediate Tax Refunds and Pre-departure Tax Refunds
Travelers from Japan and Taiwan who present their passports at major OLIVE YOUNG stores, make a single purchase of at least KRW 15,000 and less than KRW 1 million, and have total purchases of KRW 5 million or less during their stay, pay the tax-excluded amount through an immediate tax refund. If they did not receive an on-site refund or exceed the immediate refund amount range, they must present their tax refund receipt, goods, and passport to customs when departing, then receive a refund at an airport counter or kiosk.
Shopping baskets of Japanese and Taiwanese customers fall into three product categories
CJ Olive Young's 2024 foreign customer payment analysis, released in February 2025, showed that customers from neighboring countries, Japan, Taiwan, and China, purchased sheet masks, toners and lotions, and serums, ampoules, and essences. Japan and Taiwan were counted in the same neighboring-country grouping.
The product names below are examples from official brand sales pages that may help you find these product categories in stores. Check store inventory and promotional prices for each product at OLIVE YOUNG before payment.
| Product category | Example product name | Payment note |
|---|---|---|
| Sheet masks | MEDIHEAL Sheet Mask | Paying for individual sheets and multipacks in one transaction makes it easier to meet the KRW 15,000 requirement. |
| Toners and lotions | Abib Heartleaf Calming Toner Skin Booster | If you choose a departure tax refund, keep the receipt and goods separately. |
| Serums, ampoules, and essences | Torriden DIVE-IN Low Molecular Hyaluronic Acid Serum | Opened or used goods are excluded from tax refunds. |
Immediate refunds end at the checkout counter, while standard refunds are received upon departure
OLIVE YOUNG states that it offers immediate VAT refunds at major stores when foreign visitors carrying passports make purchases of at least KRW 15,000. Before payment, check the Tax Refund·Tax Free signage at the store entrance or checkout counter and confirm whether immediate refunds are available.
| Category | Immediate refund | Airport tax refund |
|---|---|---|
| Purchase amount | At least KRW 15,000 and less than KRW 1 million per transaction, with total purchases of KRW 5 million or less for the entire trip | At least KRW 15,000 per transaction |
| At payment | Pay the tax-excluded amount after passport verification | Pay the tax-included amount and receive a refund receipt |
| Before departure | No separate visit to an airport refund counter is required. | Present the goods, passport, and refund receipt to customs, then receive the refund at an airport counter or kiosk. |
| Condition of goods | Take the goods out of the country before opening or using them | Take the goods out of the country before opening or using them |
Eligible refund recipients are foreign visitors staying in Korea for six months or less, and goods must be taken out of the country within three months of the purchase date.
How to receive a tax refund before departing from Incheon Airport
- Make a purchase at a tax refund affiliated store and receive a refund receipt.
- If eligible refund goods are in checked baggage, keep them accessible before checking the baggage. You may check in, but do not check baggage containing eligible refund goods until customs inspection is complete.
- Present the goods, refund receipt, and passport to customs for confirmation that the goods will be taken out of the country.
- After checking your baggage, process the refund at an airport refund counter or unattended kiosk.
At Incheon Airport Terminal 1, customs is near counters E and J on the 3rd floor, and the refund counter is near Gate 28 on the 3rd floor. At Terminal 2, customs is near counters F and G on the 3rd floor, and refund counters are near Gates 225, 249, and 274 on the 3rd floor.
If you used a downtown refund center, you must still present the goods, passport, and refund receipt to customs upon departure. Downtown refund centers process receipts only from their respective operators, while airport and port refund counters accept receipts from all operators.
What to prepare at the checkout counter and airport
- Passport: Immediate refunds require passport verification at payment.
- Amount of a single transaction: For an immediate refund, the amount must be at least KRW 15,000 and less than KRW 1 million.
- Refund receipt: If you choose an airport tax refund, keep it together with your passport.
- Unopened goods: Do not use tax refund goods before departure.
- Checked baggage process: Show goods requiring airport customs inspection before checking your baggage.
Eligibility for an immediate refund is determined by the payment amount, cumulative purchases during the trip, and whether the store offers immediate refunds, not by the purchased items. Even if sheet masks, toners and lotions, and serum products are placed in one shopping basket, purchases exceeding the payment conditions are processed through the standard tax refund procedure.
Sources: Korea Tourism Organization VISITKOREA comprehensive tax refund guide
Sources: CJ Newsroom, guide to OLIVE YOUNG product categories purchased by foreign customers in 2024
Sources: CJ Newsroom, guide to immediate VAT refunds at major OLIVE YOUNG stores
Sources: MEDIHEAL official sheet mask sales page