Background

Australia's GST is a tax on consumption in Australia. Generally, things that are not for consumption in Australia, such as exports, are GST-free.

GST-free exports by travellers

Intending travellers who intend to export goods can either:

• purchase the goods from a retailer under the sealed-bag scheme; or
• purchase tax-paid goods and subsequently claim a refund under the Tourist Refund Scheme (conditions apply - see below).

Retailers that sell goods GST-free under the sealed bag scheme to travellers who are about to depart Australia must place the goods in a bag or other package that is sealed to prevent their removal until the traveller has left Australia. To obtain more information about the Sealed Bag Scheme, please contact the ATO. Further information.

The Tourist Refund Scheme (TRS) allows tourists and Australian overseas passengers to claim a refund of GST and WET (wine equalisation tax) on goods bought from Australian retailers. Travellers can claim the refund from Customs officers at TRS facilities located at international airports or passenger ship terminals when departing Australia. The refund is paid on goods costing $300 (GST-inclusive) or more, bought from the same store, no more than 30 days before departure. At the TRS facility the traveller needs to present:

• the goods;
• the original tax invoice from the retailer;
• the traveller's passport; and
• the traveller's international boarding pass or other proof of travel
• Claims at airports are only 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.

Further information about the Tourist Refund Scheme.

GST is not refunded on exported goods in other circumstances.

Drawbacks

Drawback of GST is not available.

How can I get more information?

Click here for further information.