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Khabarovsk

About

Khabarovsk is a major administrative, industrial, and cultural center located in the Far East of the Russian Federation. Situated on the high right bank of the majestic Amur River, just a stone's throw from the border with China, this city offers a unique blend of European architecture and Asian proximity. With a population of over 600,000 people, it stands as one of the most significant and vibrant urban hubs in the region.

The city is renowned for its picturesque landscapes and distinct seasonal changes. While the winters can be quite cold, Khabarovsk is often cited as one of the sunniest cities in the country, boasting clear blue skies for much of the year. Visitors interested in the region's development can explore the fascinating history of Khabarovsk, which traces its transformation from a military outpost established in the mid-19th century into a modern, bustling metropolis.

Khabarovsk. Source: Kupi.Binoculars

Travelers are drawn to the city's charming riverside promenades and abundant green spaces. The Amur Cliff offers panoramic views of the river and is a beloved symbol of the city, perfect for sunset walks. Another highlight is the impressive Khabarovsk Bridge, a marvel of engineering that spans the Amur and is famously depicted on the 5,000-ruble banknote. Walking along the central Muravyov-Amursky Street, you can admire beautiful historic buildings and enjoy the lively atmosphere of local cafes and shops.

Whether you are embarking on a journey across the Trans-Siberian Railway or looking to explore the natural beauty of the Russian Far East, Khabarovsk is a destination that surprises and delights. Its welcoming atmosphere, combined with a rich cultural heritage and scenic river views, makes it a must-visit location for any adventurer.

Weather Overview

The climate in this region is continental, characterized by sharp contrasts between the seasons. Visitors should be prepared for significant temperature shifts depending on the time of year. For a comprehensive forecast and detailed climatic data, you can consult the guide to the weather in Khabarovsk.

January is typically the coldest month, with average temperatures dropping to -20.3°C, while the air remains crisp and dry with very few wet days. In contrast, summer brings substantial warmth, with July seeing average temperatures of 22.8°C and highs reaching up to 26.8°C. Expect warm summers with frequent rain and very cold, dry winters, as the wettest period occurs from June through August.

Interesting Facts

Beyond its scenic river views, Khabarovsk holds intriguing secrets and geographic curiosities that often surprise first-time visitors. Here are a few fascinating facts that highlight the city's unique position and heritage.

  • Banknote Fame: The city's landmarks are familiar to every Russian citizen, even those who have never visited, because they are depicted on the 5,000-ruble banknote. This bill features the iconic bridge across the Amur River and the impressive Monument to Muravyov-Amursky.

  • A View of China: Khabarovsk is situated directly on the border with China. From the Amur Cliff or the central embankment, you can easily see the Chinese territory on the opposite bank, making it one of the few major cities where a foreign country is part of the daily skyline.

  • Closer to Asia: Geographically, the city is much closer to Asian metropolises than to the Russian capital. It is located nearer to Seoul, Tokyo, and Beijing than to Moscow, which is approximately an eight-hour flight away.

  • Rare Museum Exhibit: The N.I. Grodekov Khabarovsk Regional Museum is home to a complete skeleton of the Steller's sea cow. This is a significant rarity, as the species went extinct in the 18th century, and very few such complete specimens exist in the world.

Amur Cliff. Source: Kupi.Binoculars

How to Get There

Reaching Khabarovsk is convenient due to its status as a major transportation hub in the Russian Far East, connecting the region with central Russia and neighboring Asian countries. Whether you prefer air travel or a scenic train journey, there are reliable options available. You can read more about how to get to Khabarovsk in our detailed guide to planning your arrival.

The primary air gateway is Khabarovsk (IATA: KHV), an international airport located just 10 km from the city center. It handles a large volume of passengers annually and serves as a key node for flights from Moscow, other Russian cities, and international destinations. A taxi ride to the downtown area typically takes around 35 minutes. Another option, though situated across the border in China, is Fuyuan Dongji Airport (IATA: FYJ). It is located in the city of Fuyuan, approximately 61.8 km from Khabarovsk. Travelers choosing this route should be aware of border crossing procedures.

For clarity, here is a summary of the main airports:

Airport Name City Passenger Traffic Km from City
Khabarovsk Khabarovsk High 10.0
Fuyuan Dongji Airport Fuyuan Medium 61.8
Komsomolsk-on-Amur Airport Komsomolsk-on-Amur Low 253.3

Khabarovsk is also a significant stop on the famous Trans-Siberian Railway, making train travel a popular choice for visitors. The main hub is Khabarovsk-1 Railway Station, which is conveniently located within the city, just 1.7 km from the center. Due to its central location, getting to your hotel is quick and easy; a taxi or bus ride takes approximately 23 minutes. The station handles a high volume of traffic, connecting the city with destinations across Russia.

Below is a list of the nearest railway stations:

Station City Passenger Traffic Km to Center
Khabarovsk-1 Railway Station Khabarovsk High 1.7
Birobidzhan-1 Station Birobidzhan Medium 161.3
Vyazemskaya Station Vyazemskiy Low 107.6
Khor Railway Station Vyazemskiy Low 66.3
Bikin Railway Station Bikin 194.9

Main Attractions

Khabarovsk is a city that seamlessly blends urban sophistication with natural beauty, offering visitors a wide array of sights ranging from grand architectural monuments to serene riverside promenades. Exploring the city center reveals a rich tapestry of history and culture, making it a delightful destination for walking tours and sightseeing.

One of the most prominent landmarks in the city is Lenin Square. As the central plaza of Khabarovsk, it serves as the heartbeat of the city's social life. It is immensely popular among locals and tourists alike, especially during the warmer months when the elaborate fountain system is in full display. The square is spacious and beautifully landscaped, hosting major festivals, holiday parades, and winter ice sculpture exhibitions, making it a must-visit starting point for any tour.

Lenin Square. Source: Kupi.Binoculars

For those seeking spiritual heritage and architectural grandeur, the Transfiguration Cathedral is an awe-inspiring sight. Standing tall on the steep bank of the Amur River, this golden-domed orthodox temple is one of the tallest churches in Russia, reaching a height of over 90 meters. Its majestic silhouette dominates the skyline and is visible from many parts of the city. Inside, visitors can admire beautiful frescoes and experience a peaceful atmosphere away from the city noise.

No visit to Khabarovsk is complete without a stroll along the Amur River Embankment. This scenic promenade stretches along the river and offers breathtaking views, particularly at sunset. It is the perfect place for a leisurely walk, cycling, or simply sitting on a bench to watch the ships pass by. The embankment connects several key attractions and leads directly to the sandy city beach, blending urban comfort with the refreshing breeze of the mighty Amur.

Transfiguration Cathedral. Source: Kupi.Binoculars

Adjacent to the waterfront is the Khabarovsk City Park of Culture and Recreation. This expansive green space is a favorite among families and nature lovers. The park features amusement rides, shady alleys for relaxation, and various monuments. It sits atop the high river bank, providing excellent vantage points for photography and offering a lush escape from the concrete streets of the downtown area.

Finally, history enthusiasts should visit Komsomolskaya Square, one of the oldest squares in the city. Located near the embankment, it is surrounded by historical buildings and serves as a gateway to the park areas. The square is marked by the distinct Monument to the Heroes of the Civil War in the Far East, adding a touch of historical depth to the picturesque surroundings.

Local Cuisine

The culinary landscape of Khabarovsk is a fascinating reflection of its geography, blending traditional Russian flavors with the rich heritage of indigenous Far Eastern peoples and strong influences from neighboring Asian countries. Situated on the banks of the Amur River and surrounded by the taiga, the city offers a unique gastronomic experience that relies heavily on fresh river fish, wild game, and forest plants.

A true signature dish of the region is Tala, a traditional delicacy of the indigenous Nanai people. It consists of thin strips of raw, frozen fish—typically sturgeon, carp, or pike—marinated with vinegar, salt, pepper, and onions. It is often served as a zesty appetizer that perfectly captures the local taste. Another staple is the extensive use of bracken fern (paporotnik), gathered from the taiga. It is salted, stewed with meat, or served as a spicy salad, offering a taste and texture somewhat similar to mushrooms or asparagus.

Given the city's location, fish plays a central role in the local diet. You can enjoy rich fish soups (ukha) made from fresh Amur catch or savor grilled steaks of local fish varieties. Due to the close proximity to the border, authentic Chinese cuisine is also incredibly popular and widely available. Many locals consider a hearty Chinese meal to be a standard part of their dining routine, with numerous eateries offering high-quality dishes prepared by chefs from China.

For those looking to explore the modern dining scene, the city boasts a variety of concept restaurants. A popular choice among residents is Vdrova, a restaurant known for its vibrant atmosphere and diverse menu. It is a great place to experience the lively social vibe of Khabarovsk while enjoying a satisfying meal. Meat lovers often frequent Khlebomyas, where the focus is on hearty meat dishes and fresh baking, reflecting the robust appetite of the Far East.

Vdrova. Source: Kupi.Binoculars

When it comes to drinks, the region has a developing culture of craft brewing. You can sample locally produced beers and ciders in various establishments. One such spot is Gustav & Gustav, a bar that offers a selection of drinks often accompanied by savory snacks. For non-alcoholic options, beverages made from taiga berries like lingonberry and sea buckthorn are widely available, providing a refreshing and vitamin-rich boost, especially during the cold winters.

Travel Tips

Welcome to Khabarovsk, a vibrant city where European traditions meet Asian proximity on the banks of the Amur River. To ensure your journey to the Russian Far East is as smooth and enjoyable as possible, we have compiled a list of essential practical advice covering everything from packing the right gear to navigating local etiquette.

  1. Clothing and Gear: The climate here dictates your wardrobe. If visiting in winter, prepare for extreme cold; thermal underwear, a heavy down jacket, a hat, gloves, and non-slip boots are non-negotiable necessities. Summers, conversely, are warm and humid, requiring light, breathable fabrics. Standard European Type C and F plugs are used, so bring a universal adapter if your devices differ.
  2. Transportation: Khabarovsk does not have a metro system, but it boasts an extensive network of buses, trams, and trolleybuses that cover the entire city. For a more comfortable ride, ride-hailing apps like Yandex Go are the most convenient way to get around, eliminating language barriers with drivers. Car rental is available but often unnecessary for short stays due to the affordable taxi rates and walkable city center.
  3. Finances: The local currency is the Russian Ruble (RUB). While card payments are widespread in supermarkets and restaurants, international bank cards may not work due to global banking restrictions. It is highly recommended to bring cash in USD or EUR to exchange at local banks upon arrival or use locally issued cards if available. Always carry some cash for small purchases, markets, or public transport.
  4. Health and Safety: Pharmacies (marked as "Apteka" with a green cross) are plentiful, and many operate 24/7. A specific health consideration for the Far East is the presence of ticks and midges (gnats) in the summer; if you plan to visit nature reserves or parks, high-quality insect repellent is essential. Additionally, it is advisable to drink only bottled water, as tap water quality can vary.
  5. Communication: Russian is the primary language, and English proficiency may be limited outside of major hotels and tourist hubs. downloading an offline translation app and a map of the city is crucial before you arrive. You can purchase a local SIM card at the airport or mobile shops in the city center using your passport to ensure you have consistent internet access.
  6. Local Etiquette: When entering a private home, it is customary to remove your shoes immediately. In public transport, offering your seat to elderly passengers is an expected social norm. Handshakes are the standard greeting for men, while a polite nod or verbal greeting suffices in most other interactions.
  7. What to Avoid: Since Khabarovsk is a border city with strategic infrastructure, avoid photographing military sites, border checkpoints, or security personnel. Also, refrain from swimming in the Amur River at non-designated spots; while the river is beautiful, the currents can be strong and the water quality is not always suitable for swimming.
  8. Seasonal Insight: If you visit in early summer (June), be prepared for the "midge season." Small biting gnats can be quite active near the river, so locals often wear vanilla-scented repellent, which is surprisingly effective against them.

Khabarovsk is a hospitable city that rewards prepared travelers with its unique charm and stunning river sunsets. By keeping these practical tips in mind, you will be well-equipped to explore the cultural and natural wonders of this Far Eastern gem with confidence and ease.

Entertainment & Nightlife

The nightlife in Khabarovsk is surprisingly vibrant, offering a mix of sophisticated lounges, energetic dance clubs, and cozy craft beer bars that rival those in larger western cities. The center of evening activity is undoubtedly Muravyov-Amursky Street and its surrounding blocks. As the sun sets over the Amur River, this area transforms into a bustling hub where locals and visitors gather to unwind. The atmosphere is generally welcoming and relaxed, though some of the higher-end venues maintain a "face control" policy, so dressing in smart casual attire is recommended to ensure smooth entry.

For those seeking a lively club atmosphere with a unique interior, Pasha Keyzer's Apartment is a standout location. Designed to feel like a stylish private residence, it hosts parties that often last until the early morning hours, featuring DJ sets and a wide cocktail menu. It is a popular spot for the younger crowd and anyone looking to dance the night away.

Pasha Keyzer's Apartment. Source: Kupi.Binoculars

Another prominent venue in the city's nightlife scene is Vechera. This club is known for its modern sound system and frequent themed events, attracting a trendy audience. If you prefer a more laid-back evening focused on conversation and quality drinks, Craft & Burger offers an excellent selection of craft beers and hearty burgers, making it a perfect starting point for a night out.

When it comes to safety and logistics, the city center is well-lit and generally safe for walking during the evening, especially along the main avenues. However, for late-night transport, it is advisable to use ride-hailing apps like Yandex Go rather than hailing cars off the street. Prices in Khabarovsk bars and clubs are moderate compared to Moscow, but it is always wise to have some cash on hand, although cards are widely accepted. The peak time for nightlife is Friday and Saturday nights, starting around 10:00 PM.

Beyond the bars and clubs, Khabarovsk offers plenty of entertainment before the sun goes down. Culture lovers can visit the Far Eastern Art Museum or enjoy a performance at one of the local theaters. For a mix of shopping and entertainment, modern complexes like Brosko Mall provide cinemas, food courts, and retail therapy, acting as a popular social space for families and youth alike.

Parks & Museums

Khabarovsk is a city that prides itself on its abundant greenery and deep cultural roots, offering visitors a harmonious blend of natural beauty and intellectual enrichment. From the lush canopies of its botanical gardens to the halls of its historic museums, the city provides ample opportunities to explore the unique heritage of the Russian Far East.

One of the most cherished green spaces in the city is Muravyov-Amursky Park. Situated on the high bank of the Amur River, this historic park is not only a place for leisurely strolls but also a cultural landmark. It features scenic alleys, beautiful pavilions, and monuments dedicated to the region's explorers. The park seamlessly connects the city center with the river embankment, offering breathtaking views of the water and the distant hills.

Muravyov-Amursky Park. Source: Kupi.Binoculars

For nature enthusiasts, the Khabarovsk Arboretum is a must-visit destination. This living museum of nature covers a significant area in the city center and serves as a sanctuary for diverse plant species. It is particularly famous for its collection of flora native to the Far East, including rare trees and shrubs that thrive in the local climate. Walking through its quiet paths feels like stepping into a wild taiga forest right in the middle of the metropolis.

Another popular spot for relaxation is Dynamo Park. Located in a natural ravine, this park is a favorite among locals for its picturesque ponds and shady walkways. It offers a peaceful retreat from the urban bustle and is beautiful in every season, whether lush green in summer or covered in pristine white snow during winter.

When it comes to cultural institutions, the N.I. Grodekov Khabarovsk Regional Museum stands out as a premier repository of knowledge. Founded in the late 19th century, it houses extensive collections dedicated to the ethnography of indigenous peoples, the history of the region's settlement, and the unique local ecosystem. Visitors are often captivated by the detailed panoramas and the famous skeleton of the Steller's sea cow.

N.I. Grodekov Khabarovsk Regional Museum. Source: Kupi.Binoculars

Art lovers should not miss the Far Eastern Art Museum, which boasts the largest collection of fine art in the Russian Far East. The museum's exhibits range from classic Russian and Western European paintings to ancient indigenous art and porcelain. It provides a fascinating insight into the artistic cross-currents that have shaped the region's cultural identity.

Among the city's architectural highlights is the Dormition Cathedral of Khabarovsk. This striking blue-domed church, located on Komsomolskaya Square, is a masterful reconstruction of a cathedral destroyed in the Soviet era. Its unique architecture and prominent location make it one of the most recognizable symbols of the city. Nearby, you can find the Eternal Flame Memorial, a solemn and dignified complex dedicated to the memory of soldiers who perished in World War II, offering a place for reflection amidst the city's busy life.

For a truly local experience, visit the Pedestrian Fountain near the stadium on warm summer evenings. Unlike traditional fountains, this interactive water feature allows people to walk through the jets, making it a joyful gathering spot for families and youth. It is a fantastic place to cool off and observe the cheerful, community-focused atmosphere of modern Khabarovsk.

Getting Around

Navigating Khabarovsk is straightforward and affordable, relying on a comprehensive network of surface transportation rather than a subway system. Since the city does not have a metro, the public transport infrastructure consists of buses, trams, trolleybuses, and fixed-route minibuses known as marshrutkas. Buses and marshrutkas are the most common ways to get around, covering the majority of the city's districts, including the suburbs and the airport. Trams and trolleybuses operate on specific main routes, offering a reliable, albeit sometimes slower, alternative that allows you to see the city streets as you travel.

The payment system is tourist-friendly and modernized. While you can still pay with cash, contactless payment via bank cards is widely accepted on almost all buses, trams, and trolleybuses. You simply tap your card or smartphone on the terminal carried by the conductor or located near the driver. The fare is generally low, typically costing around 45 to 50 RUB per ride. For long-term stays, a "Unified Transport Card" is available, but for short visits, using a standard bank card or cash is perfectly convenient. In marshrutkas, payment is usually made directly to the driver upon entry or exit, so it is wise to keep some small change handy.

For tourists, the most practical advice is to download a navigation app like 2GIS or Yandex Maps. These applications are indispensable in Khabarovsk, providing real-time tracking of vehicles, detailed route planning, and accurate arrival times. Public transport typically operates from approximately 6:00 AM until 10:30 PM or 11:00 PM. Be aware that services become less frequent late in the evening, so plan your return trips accordingly. When boarding, it is customary to enter through any door if there is a conductor, but if the vehicle is driver-operated, you usually enter through the front door to pay.

If you prefer more comfort or need to travel late at night, taxis are a popular and inexpensive alternative. Ride-hailing apps like Yandex Go and Maxim operate efficiently throughout the city, eliminating the language barrier by allowing you to set your destination and see the fixed price upfront. Car-sharing services are not as widespread here as in Moscow, and traditional car rentals are generally unnecessary for navigating the city center due to the density of the transport network.

A unique feature of Khabarovsk's transport system during the navigation season (from May to October) is the network of river trams and ferries. These vessels depart from the river station near the central embankment and serve both as a practical mode of transport for locals heading to their summer cottages (dachas) on the islands and left bank of the Amur, and as a scenic recreational ride for visitors. Taking a trip on a river tram offers a refreshing perspective of the city skyline and the majestic Amur Bridge.

Accommodation

Khabarovsk offers a diverse range of accommodation options suitable for various budgets and travel styles. While the city does not feature ultra-luxury international hotel chains, it boasts a solid selection of comfortable 4-star business hotels, modern mini-hotels, and well-equipped hostels. Visitors can choose between grand Soviet-era establishments that have been renovated to meet modern standards and smaller, boutique-style properties that offer a more personalized experience.

The most convenient area for tourists to stay is undoubtedly the Central District, particularly along the main thoroughfare, Muravyov-Amursky Street. Staying here places you within walking distance of the city's key cultural landmarks, theaters, and the vibrant riverfront. Hotels located near Lenin Square provide excellent access to transport links and the city's festive events, making it a strategic base for exploration.

For those seeking scenic vistas, accommodation options near the Nevelskoy Embankment and the Amur riverfront are highly recommended. Many travelers prefer these locations for the opportunity to enjoy breakfast with a view of the majestic river and the distant hills of China. This area is also quieter in the evenings compared to the busy central avenues, offering a peaceful retreat after a day of sightseeing.

Nevelskoy Embankment. Source: Kupi.Binoculars

Apartment rentals are also a popular choice in Khabarovsk, especially for families or those planning a longer stay. These are widely available throughout the city center and often provide better value for money than traditional hotels, along with the convenience of kitchen facilities. If you are transiting through the region, there are also decent hotel options located near the airport, though they are quite far from the main tourist attractions.

Booking and Prices: It is advisable to book your accommodation in advance, particularly if you plan to visit during the summer months (June to August) or around major holidays, as the best options fill up quickly. Prices in Khabarovsk are generally moderate; a bed in a hostel can cost between 1,500 and 2,500 RUB, while a standard double room in a mid-range hotel typically ranges from 3,500 to 6,000 RUB per night. Most bookings can be made via Russian online aggregators or directly through hotel websites, but remember to check payment requirements, as international cards may not be accepted.

Nearby Cities

For those looking to explore the surroundings, Khabarovsk serves as an excellent base for day trips to several interesting nearby locations. While the distances in the Russian Far East can be vast, there are a few notable cities within a manageable range that offer a change of scenery and a deeper dive into the region's unique character.

One of the most intriguing destinations for a day trip is Birobidzhan, the administrative center of the Jewish Autonomous Oblast. Located approximately 160 km from Khabarovsk, it is easily accessible by train or car. The city is famous for its unique cultural heritage, where street signs are written in both Russian and Yiddish. Visitors can explore the local synagogue, admire the distinct architecture, and experience a quiet, small-town atmosphere that contrasts with the bustle of Khabarovsk.

Another significant destination is Komsomolsk-on-Amur, often referred to as the "City of Youth." Although it is situated further away, about 270 km to the northeast, it is a major industrial hub with a rich history tied to the Soviet era and aviation manufacturing. The city sits beautifully on the Amur River and offers wide avenues and monumental architecture. It is an ideal spot for those interested in industrial history and the rugged beauty of the northern Amur region.

City Population Distance (km)
Komsomolsk-on-Amur 249,810 269
Birobidzhan 73,623 161
Spassk-Dalny 41,127 465
Amursk 40,106 235
Dalnegorsk 37,519 438

These nearby destinations offer a glimpse into the diverse culture and landscapes of the region, ranging from unique ethnic autonomies to powerful industrial centers.

Shopping & Souvenirs

Shopping in Khabarovsk offers a delightful mix of modern retail experiences and unique local flavor, heavily influenced by the city's proximity to the Chinese border and its status as a regional capital. Visitors can find everything from high-end international brands and modern electronics to authentic Far Eastern delicacies and indigenous crafts. Whether you are looking for a fashion upgrade or a memorable keepsake, the city provides a diverse range of options to suit every budget.

The heart of the city's shopping scene is undoubtedly Muravyov-Amursky Street. This historic avenue is lined with beautiful architectural landmarks that house a variety of boutiques, jewelry stores, and souvenir shops. Strolling down this street allows you to combine sightseeing with window shopping. Here, you can find specialized stores selling furs, gold, and books, as well as cozy cafes to take a break. It is the perfect place to hunt for high-quality gifts while soaking in the vibrant atmosphere of the city center.

For a more concentrated shopping experience, Khabarovsk boasts several large, modern shopping centers. Brosko Mall is the city's premier destination for retail and entertainment. Located near the river, it features a vast selection of fashion brands, a large food court, and Russia's first IMAX cinema in the Far East. It is a favorite spot for locals to spend the weekend. Another popular venue is Magaziny Radosti, or "Shops of Joy," which focuses on youth fashion, lifestyle goods, and entertainment, making it a lively place to explore.

Brosko Mall. Source: Kupi.Binoculars

To truly understand the local lifestyle, a visit to the Central Market (Tsentralny Rynok) is essential. This bustling marketplace is a sensory overload in the best possible way. Here, you can find an abundance of fresh local produce, including wild berries, cedar nuts, and honey from the taiga. It is also the best place to buy fresh and smoked fish, a staple of the region's diet. The market also features sections dedicated to affordable clothing and household goods, often imported directly from nearby China.

When it comes to souvenirs, Khabarovsk has several unique specialties. The region is famous for its jewelry production, particularly items made from local gold and silver, which can be purchased at competitive prices in specialized salons. Food items are also top choices; tourists often bring back red caviar, smoked salmon, or dried fish. For a more cultural memento, look for traditional handicrafts made by the indigenous Nanai and Udege peoples, such as embroidered slippers, fur amulets, or carved wooden figures.

Most major shops and shopping malls operate daily from 10:00 AM to 10:00 PM, while smaller boutiques may close around 7:00 PM or 8:00 PM. Payment by credit or debit card is widely accepted in malls, supermarkets, and restaurants. However, if you plan to visit markets or small kiosks, it is necessary to carry cash in Russian Rubles. Regarding Tax-Free shopping, Russia operates a VAT refund system for foreign tourists from outside the Eurasian Economic Union. Look for the "Tax Free" logo in participating stores, typically found in larger malls and high-end boutiques, where you can reclaim a portion of the tax on purchases exceeding a certain amount.

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