UPDATE - The free $25 credits offer will expire September 30, 2012 and is valid until June 30, 2013.
We’ve all heard about the Google Nexus 7 by now and how it comes $25 credit for you to spend on Google Play. The only problem with that is, it only works if you’re located in US.
As usual thanks to services such as VPN, those of us outside of US can now redeem the free credits as well to be used in Google Books, Google Magazines or even Google Movie.
Be warned though, you’ll need to reset your device for this method to work.
1. Factory reset your Nexus 7
2.When you get to the screen to enter Google account skip it.
3.Uncheck all the check-boxes in location setting

4.Now when you got to the home screen, go to settings.Under Wireless and Networks click more.
5.Click on VPN, Add VPN. Now the Nexus 7 will ask you to define security (pattern,Password,PIN), Define whatever you want.
6.Click again Add VPN, and enter this definitions:
Name: SuperFreeVPN
Server address: superfreevpn.com
and click save.

7.Now click on SuperFreeVPN,for username enter:free, and for password go to website superfreevpn.com and look for VPN Password.
8.Click Connect. If connected successfully you will see key icon in notifications. You’ll probably be unsuccessful at first but keep trying and you’ll eventually get connected.

9.Go to Settings, under Accounts click Add Account and choose Google. Enter your username and password, if everything is OK you will get to screen that will ask you to enter credit card to Google wallet. You can use your overseas credit card as long as you leave the country to United States with ZIP code 10002 and phone number (202) 9255599. You’ll receive the $25 credit in a minute or so.

10.While you’re on VPN you can download Google Books, Google Magazines, Google Movies.
[via Capt. Morgan]
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