So… TRS refund for phones - if you bring back a phone that you have claimed TRS for, do customs actually check serial numbers or something?
The receipt shows the serial number - but I wonder if customs actually note it down and has the ability to enforce phone check at arrival and ask you to pay back or fine if you bring back a phone you have claimed for.
Anyone with credible information on this please?
The simple answer is yes they do have the power you asked. But generally they won't do what you are asking unless you present in a way that makes they require a more detailed look. But if that is the case, you generally get a few skin check and a colonoscopy to go with it.
The return custom process generally is to look for food and biohazard etc. They can ask about your phone but unlikely to do so and/or at least I've never been asked for any items I've claimed under TRS.
I suspect the worst case that you may experience if caught is to pay the respective tax back (possibly amount only above the threshold) and have a note included against your name for future TRS claims.
The tax isn't calculated above or below the threshold. It's a hard "do you pass the threshold or not" and if you do, you get taxed on the entire value.
Don't forget that the device is no longer new when you bring it back into the country. So you can legitimately declare it as a lesser value. e.g. a phone that was bought a couple of weeks ago for $500 which you claimed on the way out, might only be valued at $300 when you're bringing it back. Use your judgement or look on Marketplace etc for what could be considered reasonable.
Depreciation isn't applied for TRS claims. It's either deemed long enough to not be assessed or it's assessed at it's original value.
only if you import it back after 90 days or so.
The reality of it is they can check all of these things, and if they do you will come a cropper. Whether they do or don't is the real question. The anecdotal evidence is that you can usually get through under circumstances such us this. However, there are again anecdotes out there that suggest those who try it on with relatively large value items (jewellery, watches, etc.) fall under a higher level scrutiny.
Any item, including the TRS claimed, you bring in subjected to 10% Goods and Services Tax (GST) if the total exceeding $900. It means one person can bring up to $900 without declaring and you can pool with other accompanies (eg 3 people can pool for up $2,700). Don't know how they assess the value of goods but I never got check for typical 1-2 phone(s), laptop. One time, a TRS lady told me that I can bring my TRS Bose QC 45 back in and only need to declare if $900 threshold is exceeded in total.
TLDR: My 2 cent: quantity of 1 or 2 for each common goods (phone, laptop, tablet) should be okay, the custom would not bother.
Do customs officers have power and ability to take a phone at arrival and check serial number in settings?