Sounds like a silly question but what if it's a hard drive for my computer or some other component?

From what I gather you must have the vat tax form (not just the receipt but the legitimate vat tax form & have the item with you . Otherwise they have no way of accepting this as a tourist buy. Or a legitimate goods sold if you are a permanent resident & just bought something & are leaving the country. The vat tax thing is done at the airport. Give yourself a little more time at the airport 10 more minutes to go through.

I have received VAT tax back three times and never been asked to show the items.

P.S Computer components are more expensive in Thailand compared to the UK

well it's a little bit more complex than I made out in the OP, my mate had to buy a new hard drive for his Mac, he's got a receipt and he is leaving the country and he's not a resident here, just passing through on his way to Vietnam, whilst he was here he bought a laptop for someone and he was wondering if he could claim on that too - the laptop is not leaving the country with him...

then why do you think he would be entitled? oh, wait you don't

In the 30+ times I have claimed VAT, I have never been checked BUT you do realize you may be in trouble if they do check, don't you? Don't know the specific law you'd break, but it would be somewhere along the lines of tax evasion, fraud, etc. Worth the few Baht? Your call.

then why do you think he would be entitled? oh, wait you don't

Why do you think? Because he bought a new hard drive for his Mac - as said above

In the 30+ times I have claimed VAT, I have never been checked BUT you do realize you may be in trouble if they do check, don't you? Don't know the specific law you'd break, but it would be somewhere along the lines of tax evasion, fraud, etc. Worth the few Baht? Your call.

It's a difficult one because the Mac hard drive is new and it's inside his MacBook

I'll advise him not to try with the new laptop he bought - not worth the potential trouble is it...

Info on VAT refunds here: http://www.rd.go.th/vrt/engindex.html

then why do you think he would be entitled? oh, wait you don't

Why do you think? Because he bought a new hard drive for his Mac - as said above

because the OP added:

'well it's a little bit more complex than I made out in the OP, my mate had to buy a new hard drive for his Mac, he's got a receipt and he is leaving the country and he's not a resident here, just passing through on his way to Vietnam, whilst he was here he bought a laptop for someone and he was wondering if he could claim on that too - the laptop is not leaving the country with him...'

then why do you think he would be entitled? oh, wait you don't

Why do you think? Because he bought a new hard drive for his Mac - as said above

because the OP added:

'well it's a little bit more complex than I made out in the OP, my mate had to buy a new hard drive for his Mac, he's got a receipt and he is leaving the country and he's not a resident here, just passing through on his way to Vietnam, whilst he was here he bought a laptop for someone and he was wondering if he could claim on that too - the laptop is not leaving the country with him...'

I don't understand your point

then why do you think he would be entitled? oh, wait you don't

Why do you think? Because he bought a new hard drive for his Mac - as said above

because the OP added:

'well it's a little bit more complex than I made out in the OP, my mate had to buy a new hard drive for his Mac, he's got a receipt and he is leaving the country and he's not a resident here, just passing through on his way to Vietnam, whilst he was here he bought a laptop for someone and he was wondering if he could claim on that too - the laptop is not leaving the country with him...'

I don't understand your point

he bought the laptop for someone else and is not taking it with him - so not entitled to a vat refund

I was just trying my luck with that one but the hard drive for his mac he IS taking with him so that is what I was originally asking about - thanks to all who offered HELP.