Service charges are included in the bill for rooms, meals, and other services at hotels and upscale restaurants in Indonesia. Tipping is not commonly practiced in the country, unless someone is particularly satisfied with the service received. Foreign tourists can receive nearly a 10% VAT refund for purchases at duty-free shops. Goods must be taken out of Indonesia within three months of purchase to be eligible for a tax refund. Visitors can receive a refund by presenting receipts for a minimum purchase of IDR 50,000 (around USD 3.50) at the customs clearance desk when departing from Indonesian airports.