Non-stop flight or flight with short stopover.
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Travelers leaving the European Union directly to a third country or with a stopover of less than three hours at another European Union airport must validate their tax free form/ barcode at the airport of departure.
​For example, a traveler who takes off from Roissy airport for a direct flight to Colombo must complete his tax-free formalities at Roissy. He can also do so if the flight has a stopover of less than three hours in Nice or Frankfurt

Flight with a stopover without the possibility of accessing the tax-free counter with the goods concerned.
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Travelers leaving the European Union for a third country with a stopover of at least three hours at another European Union airport, who check in the goods concerned at the airport of departure without being able to access the duty-free counter during the stopover, or who are unable to access the duty-free counter, must validate their tax free form / barcode at the airport of departure

Flight with a stopover with access to the tax-free PABLO kiosk.
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Travelers leaving the European Union for a third country with a stopover of at least three hours in another European Union Member State and who have access to the merchandise in question and to the tax-free counter must have their tax free form/ barcode validated at the airport of stopover.