When international travelers purchase the AirPods (3rd generation) at their destination using the tax free system, the
United States is the country where the AirPods (3rd generation) can be purchased at the lowest price. This is based on a comparison of the price calculated based on the
tax-inclusive launch price and each country's tax-free rules. If you are actually considering purchasing the product at your travel destination, it is recommended that you check in advance which stores sell the product and how to go about the tax free procedure.