What to buy in Seoul

The arrival allowance is USD 800 of general goods, and goods bought in Korean duty-free shops, the arrivals duty-free shop included, count towards it.

Separate allowances sit on top: 2 litres of alcohol worth up to USD 400 in total, 200 cigarettes, 20ml of nicotine liquid for e-cigarettes at under 1 per cent nicotine, and 100ml of perfume. Under-19s get no alcohol or tobacco allowance at all.

Agricultural, forestry and livestock products are capped at 40kg and 100,000 won of overseas purchase value, and still have to clear quarantine on top of that. Self-use medicines are capped at six bottles or three months' supply, and count inside the USD 800 rather than on top of it.

The VAT refund runs in a fixed order. Scan your passport and the shop's sales confirmation slip, which an ordinary receipt does not replace, at the kiosk; then check in and tag the bag. Goods going into checked luggage are shown to customs at the bulky-baggage drop, carry-on goods at the customs declaration counter, and the money is paid at the tax-refund window near the boarding gate. Customs has to see the goods before the bags are checked.