• About the Tourist Refund Scheme (TRS)
• The way TRS works
• Goods/purchases that do not attract refunds under the Scheme
• Participation in the TRS
• What the TRS can do for you
• Promoting the TRS
• TRS products and brochures
• More information
• Frequently asked questions

About the Tourist Refund Scheme (TRS)

The TRS is part of the Australian Government's new tax system.

The scheme allows Australians and overseas visitors to claim a refund, subject to certain conditions, of the goods and services tax (GST) and wine equalisation tax (WET) paid on goods bought in Australia.

To claim a refund travellers must:

• Spend $300 (GST inclusive) or more in the one store and get a single tax invoice
• Buy goods no more than 30 days before departure
• Wear or carry the goods on board the ship or aircraft and present them along with the original tax invoice, passport and international boarding pass to a Customs Officer at a TRS facility
• Claims at airports are available up to 30 minutes prior to the scheduled departure of your flight
• Claims at seaports should be made no earlier than 4 hours and no later than 1 hour prior to the scheduled departure time of the vessel.

The refund only applies to goods which travellers take with them as hand luggage or wear (unless aviation security measures, effective from 31 March 2007, in regard to liquids, aerosols and gels prevent them from doing so) onto the aircraft or ship when they leave Australia. It does not apply to services or goods consumed or partly consumed in Australia, such as wine, chocolate or perfume. However, unlike other tourist shopping schemes, most of the goods, such as clothing and cameras, can be used in Australia before departure.

The TRS is open to all overseas visitors and Australian residents, except operating air and sea crew.

The GST refund is calculated by dividing the total amount of the purchase by 11. The WET refund is 14.5 percent of the price paid for wine. For example, if travellers buy goods for a GST-inclusive price of $660 they will receive a refund of $60. If the $660 is made up of a camera ($460) and wine ($200), they will receive a total refund of $89 ($60 GST and $29 WET).

New aviation security measures, effective from 31 March 2007, will affect the amount of liquids, aerosols and gels (LAGs) that can be taken as hand luggage on flights into and out of Australia. Further information in regard to the new measures is available from the Department of Transport and Regional Services (DOTARS).

While TRS claims can still be made for liquids, aerosols and gels, those goods that cannot be taken on board as hand luggage due to the new aviation security measures should be packed in the traveller's hold luggage. However, if those goods are oversized, for example a case of wine, they must be sighted prior to check-in at the Customs Client Services counter.

The way TRS works

The refund is paid on goods totalling $300 (GST inclusive) or more, bought from the same store, no more than 30 days before leaving Australia.

Travellers may purchase several lower-priced items from the one store, either at the one time or over several occasions within the 30-day period, provided the total purchase amounts to $300 (GST inclusive) or more and the goods are covered by a single tax invoice.

If travellers buy lower-priced goods from your store on different days within the 30-day period, they might ask you to consolidate their invoices so they have one invoice totalling $300 (GST inclusive) or more.

Travellers leaving Australia can collect a refund through one of the following methods:

• cheque
• credit to an Australian bank account
• payment to a credit card

Customs will aim to post cheque refunds within 15 business days. Bank and credit card refunds will be issued by Customs within 5 business days, however, payment will be subject to processing by the bank or card issuer.

Claims at airports are available up to 30 minutes prior to the scheduled departure time of the traveller's flight.

Claims at seaports should be made no earlier than 4 hours and no later than 1 hour prior to the scheduled departure time of the vessel.

Goods/purchases that do not attract refunds under the TRS

The following goods are excluded from the scheme:

• alcohol such as beer and spirits (travellers can buy wine and wine products under the TRS) and tobacco products (these goods can be purchased from duty-free shops)
• GST-free goods-no refund can be claimed if no GST was paid
• consumables wholly or partially consumed in Australia
• goods which are prohibited on aircraft or ships for safety reasons. These include items such as gas cylinders, fireworks and aerosol sprays (all airlines provide information to passengers on prohibited items)
• goods which fail to meet airline cabin-size and ship hand luggage restrictions
• unaccompanied goods (including freighted or posted goods)
• services such as accommodation, tours and car rental and labour charges
• goods purchased over the Internet and imported into Australia
• gift cards/vouchers (although goods purchased with gift cards/vouchers are eligible for a refund subject to all TRS requirements being met)

Participation in the TRS

If you have an Australian Business Number (ABN), are registered for the GST and can produce a valid tax invoice, you are eligible to participate in the scheme. No registration to the TRS is required.

A TRS sale is the same as a normal sale. However, your customers will need an original tax invoice. Each invoice must total $300 (GST inclusive) or more, and may be made up of multiple purchases on multiple days (provided each purchase is made within 30 days prior to the customer's departure from Australia).

The tax invoice is necessary for travellers as evidence of the date and price of the purchase, your ABN and the description of the goods supplied. Tax invoices for purchases of $1000 or more require additional information such as the name and address of the purchaser.

Travellers need to present their original tax invoices, goods, international boarding pass and passports to Customs officers on their departure from Australia to make a TRS claim.

The person who purchased the goods must be the person who makes the claim for a refund of GST.

More information on tax invoices is available by contacting the Australian Taxation Office.

What the TRS can do for you

The TRS was designed to provide opportunities for all Australian retailers to increase their sales to Australian international travellers and foreign tourists, and is simple to participate in.

In the first two years of operation, 583,963 travellers utilised the TRS and $72 million dollars was refunded. That equates to $791 million dollars worth of retail sales. Can you afford to miss out?

You can advertise and promote the scheme as a means of attracting additional business. Promotional material is available on this website and from Customs.

Promoting the TRS

You can advertise and promote the TRS as a means of attracting additional business. Promotional material is available on this website and from Customs.

TRS products and brochures

The TRS logo is subject to copyright and you need to follow the specifications regarding its use.

Download logo (gif file)

Download logo (eps file)

Download specifications

All communications products are available by completing the following form

Download order form

Travellers brochures can be directly accessed by selecting the language required hereunder:

English
Arabic
Chinese
French
German
Greek
Indonesian
Italian
Japanese
Korean
Malaysian
Spanish
Thai
Vietnamese

More Information

Further information can be obtained from Customs on:

Phone: Within Australia - 1300 363 263 for the cost of a local call
Outside Australia - 61 2 6275 6666
Internet: http://www.customs.gov.au/
Email: information@customs.gov.au

Customs Complaints and Compliments

Phone: Within Australia - 1800 228 227 freecall
Outside Australia - 61 2 6275 6666
Email: comments@customs.gov.au

If you do not speak English and need help, phone the Translating and Interpreting Service (TIS) on 13 14 50.

A TTY (teletypewriter) service is available by contacting 1300 130 478.