*** NO ROOT Required ***
This thread can help people who are searching to access to the US or UK or whatever Google Play Store. You can download free or paid apps, music, films, books, blocked in your own Play Store country.

The advantage of this way of doing is that you will use a vpn server for some seconds only, and then your own internet connection which is more secured and rapid.

Problem :
Since february, apps like Market Enabler (link to the apk) can't change the country of the Play Store. It seems that Google has disable this option.
Developers are currently working on this problem :


Android VPN :
For the moment, you can change Play Store country with a VPN app.
VPN are gateway to access the internet from a server in another country. We could easily fake our phone connection to UK or US.
But the problem is that we don't really know if this distant server is well-secured.
So here is a way to fake our connection with the Google Play Store and caring less about security :

Download a VPN app (I add some informations about the free versions of this apps), you just need some MB :
- TunnelBear VPN - Free : US or UK, need to subscribe, 500MB/month (you can easily upgrate to 1G with a tweet)
- or Vpn One Click - Free : 17 countries, "no traffic limit"
- or Hotspot Shield VPN - Free : US?, "unlimited bandwith"
- or Hideman VPN - Free : 16 countries, 5h/week free
- or DroidVPN - Root needed - Free : US, need to subscribe, 100MB/day
- or Tigervpns VPN - Free : US or UK or JP, 100MB demo
- or Viatun (Android 2.0-2.3.7) / VIATUN 4 VPN (Android 4.0 and up) - Free : many countries, need to subscribe, 3 days (1GB limit)

How-To :
- Start the app and launch the vpn (search for the country you want or US is you don't know).
- Go on the Google Play App.
- Press the "menu" button and choose "accounts", then press your account which you are currently using, and OK.
- Play Store will be re-loading and pop-up a confirmation window, says "By using Google Play, you agree to the ... ", just accept it and you can see a new Play Store without restriction.
- Turn OFF VPN
- Go back on Play Store, the status without restriction of Play Store can retain till next reboot of the app or of your device. You can download free or paid app.
You have to do again this process if you want to change again the Play Store country.

FAQ :
# I follow the instructions but it's not working :
- If you use a credit card, see the next tip
- Clear Google Play Store cache and data in settings. Try also to reboot your router.
- Verify that the vpn is working (see below)
- If it's still not working, remove your google account and put it back. Reboot your phone and your router. Then start the vpn, and then the play store

# I use a credit card and the store doesn't change its country :
- Delete Creditcards (and Adress) in Wallet
Restart Mobile
Force Close the Play Store App and delete Cache and Data
Activate VPN
Open the store an accept the terms
Go to an Pay-App and click on buy
Insert your Creditcard infos (don't use the browser)
It should work now

# I don't know if the vpn is working :
- To verify if your vpn is working : go with a mobile browser on a website like http://www.hostip.fr. Note your ip. Then start the vpn, go again on the website, refresh the web page. The vpn works if the ip has changed.

# I've got a trust VPN, can I use it ? How ?
- If you've got a trust VPN, you can keep it permanent and you can directly add it in Android settings - More... - VPN

# Store's country has changed but I don't find paid apps or the one I search.
- If the market's country has changed but you still don't find an app, do a google search with your stock browser. It will ask you if you want to go by the browser or the Play Store. Choose Play Store. The app will open and you can download/buy the app.
- You can also use this app : Fetch, to search an app. It will then redirect you to the Play Store. (tip from xda's member skingg)

# I don't find the country I'm searching for the VPN :
- You can use one of this two tutorial : http://www.vpngate.net/en/howto_android.aspx with one VPN of this list : http://www.vpngate.net/en/. There is surely the country you're searching.