Some goods are not eligible for tax refunds, including those subject to a trade embargo, services (such as hotels, restaurants, cabs, airplane tickets, and shows), and goods intended for commercial or professional use. The latter is left to the discretion of customs officers. You also can't get a tax refund on gas/fuel.

Certain means of transport for private use are also ineligible for tax refunds, such as go-karts, quads, snowmobiles, mini-motorbikes, and microlights. However, items like bicycles, beach boats, trailers, and unregistered caravans are allowed.

Goods with electric motors can only be sold tax-free if they meet specific criteria, such as having a maximum power of 250 watts, providing assistance rather than complete replacement of human power, and cutting off assistance when speeds exceed 25 km/hour.

Equipment and supplies necessary for operating means of transport for private use are not eligible for tax refunds. This includes mechanical parts and items essential for the technical and legal operation of the transport. However, accessories like car radios are allowed.

Several other types of goods are also prohibited from tax refunds, including petroleum products, goods that can inflict torture or inhuman treatment, narcotics, precursors, artificial radio elements, psychotropic drugs, and goods subject to restrictive measures destined for North Korea.

Weapons and ammunition of categories A and B, war materials, and similar items are ineligible for tax refunds. Goods that cannot be transported in personal luggage and cultural goods exceeding specific age and value thresholds are also excluded from tax refund schemes. Examples include oil paintings and antique furniture that meet specific criteria.