Before you buy
International travellers (including Australians) might be able to claim a GST (Goods and Services Tax) and WET (Wine Equalisation Tax) refund for some goods bought in Australia that you then take out of the country with you on a plane or ship.
You must
- be prepared to take all your goods on board as carry-on luggage if directed
- spend at least AUD 300, (including Goods and Services Tax (GST), in total from a supplier with the same Australian Business Number (ABN)
buy the goods within 60 days of departure - get a valid paper tax invoice in English with:
- your name (and only your name) as it appears in your passport if the invoice is $1,000 or more
- a description of the goods that allows us to match the goods to the invoice
- the retailer's name, address and ABN (ACNs and ARNs not accepted)
- the amount of GST or WET paid (or total price including GST)
- the date of purchase
- have oversized and restricted goods sighted by ABF Client services before checking in and take the stamped invoices to the TRS Facility on the day of departure
- claim in person by showing your passport, boarding pass and original tax invoices to the TRS Facility on the day of your departure:
- more than 30 minutes before your scheduled departure at an airport
- 1-4 hours before your scheduled departure at a seaport
- Declare any goods you bring back to Australia, for which a TRS claim was made by you or another person when the goods left Australia.
- On returning to Australia, you must declare the goods at Question 3 on your Incoming Passenger Card (IPC)
- Penalties may apply if you fail to declare these items
- If you bring goods back into Australia for which a GST refund via the TRS has been claimed, the goods must be declared, and if the value of those goods (combined with any other overseas/duty free purchases) exceeds the passenger concession allowance, any applicable GST and/or duty may need to be paid unless another concession (example, all personal clothing – except furs) is available.
You can't
- get a cash refund
- use photocopied, reprinted or duplicate invoices
- ship goods separately
- claim:
- when it is less than 30 minutes before your scheduled departure time
- at a domestic airport
- online
- before the day of departure
- after you leave Australia
- if you are operating air or sea crew
- if you are buying for a business
- if the invoice has a name other than your own as the buyer
- alcohol except wine with alcohol content less than 22%
- tobacco and tobacco products
- dangerous goods which are prohibited on an aircraft or ship for safety reasons; liquids, gas cylinders and fireworks
- goods wholly or partially consumed in Australia; food, drinks, perfume
- cosmetic enhancements that are attached permanently; hair implants, dental work / implants, hair extensions and breast implants
- gift cards and vouchers; goods purchased with gift cards or vouchers are eligible for a refund subject to all other TRS requirements being met
- unaccompanied goods; freighted and posted goods unless the goods are being exported to an External Australian Territory by a resident of that territory
- goods purchased overseas and imported into Australia
- GST-free goods; abalone, baby food, medications, medical aids and appliances, lenses for prescription spectacles, nebulisers, CPAP breathing machines
services; accommodation, taxis and tours, house plans and drawings, car rental, shipping/postage charges, warranties and labour charges, training and educational courses or the course documents/materials (physical or digital).
You should
- check with your carrier what you can and can't take with you
- be prepared to queue for long periods of time when claiming
- know that circumstances beyond your control might mean that you can't get to claim
- make sure the description on the invoice matches the goods
- print out your electronic invoices before going to the airport
- keep copies of your invoices (you might need to leave the originals with us)
- check where the TRS Facility is:
- A TRS Facility is open for every international departure. If the TRS Facility is not staffed, seek out an ABF Officer for further assistance
You can
- make several purchases over several days
- check each invoice from the same retailer has the same Australian Business Number (ABN). The same business might have different ABNs for each store.
- calculate the GST refund amount: $Total price/11
- calculate when you can buy: day of scheduled departure - 60 days
- only get refunds paid to you or another person by:
- credit card (Amex, Diners, JCB, MasterCard, Union Pay, Visa)
- Australian bank account
- mailed cheque (not recommended)
- take your passport to ensure the name on the passport is the same on the tax invoice
- only claim at your last port of departure from Australia (this may be different to where you originally boarded your aircraft or cruise ship)
- ask your domestic airline to make your goods available to you before your international connection. For further information, see domestic
- enter your invoice information, with My TRS Claim. This does not submit your claim
- as a military personnel passenger on a military transport, claim a TRS refund.
- read Making the claim
Contact us by Telephone:
- If you are calling the TRS from within Australia: 1300 555 043
- If you are calling the TRS from outside Australia: +61 2 6245 5499.
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