Tourist Refund Scheme
The Tourist Refund Scheme (TRS) enables travellers to claim a tax refund on goods purchased in Australia on the following conditions:
- Applicable only to goods taken as hand luggage on departure from Australia.
- Must be claimed within 30 days of purchase.
- Only refundable on goods costing $300 or more bought from the same store
- Must have original receipt.
Both GST (Goods and Services Tax) and WET (Wine Equalisation Tax) can be collected as long as the above conditions are met. 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. Refunds can be collected in the departure area immediately after clearing customs. Look for TRS booths located at international airports or cruise terminals when departing Australia.
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 travellers on prohibited items)
- Goods which fail to meet airline cabin-size restrictions
- Unaccompanied goods.
For further information, contact Australian Customs
Within Australia: 1300 363 263.
Outside Australia: 61 2 6275 6666.
By Email: information@customs.gov.au.