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The Tourist Refund Scheme (TRS) allows tourists and, in some cases, residents, to claim back the Goods and Services Tax (GST) and Wine Equalisation Tax (WET) on items purchased in a country and then taken out of that country. The TRS is available in several countries, including Australia and Singapore, and the conditions for claiming back GST vary depending on the country. In Australia, for example, tourists and residents can claim back GST on items totalling AUD300 or more (including GST) purchased from a single business within 60 days of departing the country. In Singapore, tourists can claim back GST on goods purchased from participating retailers and must apply for their GST refund at an electronic TRS (eTRS) self-help kiosk before departing the airport.
| Characteristics | Values |
|---|---|
| Scheme Name | Tourist Refund Scheme (TRS) |
| Applicable Tax | Goods and Services Tax (GST) and Wine Equalisation Tax (WET) |
| Applicability | Australians and overseas visitors |
| Minimum Purchase Amount | AUD 300 (GST inclusive) from a single business with the same ABN |
| Time Limit | Goods purchased no more than 60 days before departure |
| Mode of Carrying Goods | Wear or carry the goods as hand luggage (excluding liquids, gels, aerosols, or oversized goods) |
| Documents Required | Tax invoice, passport, international boarding pass |
| Submission Process | Submit claim code and additional claim codes at the TRS location |
| Additional Information | GST refund for goods brought back into Australia may need to be repaid along with applicable duties and taxes |
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What You'll Learn
The Tourist Refund Scheme (TRS)
To be eligible for a refund, the goods must be worn or carried as hand luggage, unless they are oversized or restricted for security reasons. Purchases must also be made from a single business with the same Australian Business Number (ABN) and total AUD300 or more (GST inclusive). The person making the TRS claim must be the purchaser and must be travelling.
To make a claim, you must present your TRS claim code, which can be obtained by entering the required information into the Tourist Refund Scheme Application. This information is then stored in a QR code, which must be shown to an officer at the TRS facility. You must also have the original tax invoice for the goods, as well as a physical copy, when claiming. It is advisable to print a copy of your electronic tax invoice in case live claim processing is unavailable.
TRS offices are typically located to the right of the Heinemann Duty-Free entrance. It is recommended that travellers arrive at the TRS office at least 90 minutes before their flight departure to allow sufficient time for their claim to be completed. If the counters are closed, travellers may be able to submit a claim form via a dropbox located at the departures office.
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GST and Wine Equalisation Tax (WET) refunds
In Australia, you can claim a refund of the Goods and Services Tax (GST) and Wine Equalisation Tax (WET) paid on goods purchased in the country. The Wine Equalisation Tax is a 29% tax levied on the value of the last wholesale sale of wine, or an equivalent value when there is no wholesale sale (e.g. during tastings). WET is generally included in the price retailers pay when purchasing wine and is passed on to the consumer.
WET applies to grape wine, including sparkling and fortified varieties, as well as other fruit and vegetable wines. It is calculated on the taxable value of assessable dealings, such as sales, imports, and applications to own use. Wine producers may be entitled to a credit or rebate of the WET amount paid on a wine dealing or the amount of WET that would have been paid if the buyer had not quoted. This producer rebate scheme applies to all products subject to WET, regardless of the sales channel or use case.
To be eligible for a WET credit or rebate, you must be registered or required to be registered for GST. In certain circumstances, you can quote your ABN when purchasing wine to exempt the sale from WET, known as buying wine 'under quote'. To be entitled to quote, you must be registered for GST and meet specific sales criteria, such as intending to sell the wine wholesale or through indirect marketing channels within Australia.
When departing from an Australian airport, you can claim your GST and WET refunds through the Tourist Refund Scheme (TRS). TRS offices are typically staffed by the Australian Border Force before all departing international flights. If the counters are closed, you may be able to submit a claim form and drop off your information at a designated dropbox. Alternatively, in Singapore, the Tourist Refund Scheme allows tourists to claim GST refunds at Changi International Airport or Seletar Airport for goods purchased from participating retailers. To claim a refund, proceed to the electronic TRS self-help kiosk to scan your physical passport and retrieve your transactions.
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TRS eligibility requirements
The Tourist Refund Scheme (TRS) allows tourists to claim back the Goods and Services Tax (GST) and, in some countries like Australia, the Wine Equalisation Tax (WET) on goods they have bought during their trip. The scheme is administered by the relevant customs authority and is available at specific airports.
To be eligible for a refund under the TRS, individuals must be departing the country as a tourist, and the goods must be purchased from participating retailers. The goods must also be leaving the country with the tourist via one of the approved airports. For example, in Singapore, tourists can claim a refund at Changi International Airport or Seletar Airport. In Australia, the TRS offices are located before all departing international flights.
To claim a refund, individuals must submit their claim at the terminal where they are checking in their purchases or from where their flight is departing. It is important to note that the claim must be made before checking in any purchases. At some airports, this can be done at an electronic TRS (eTRS) self-help kiosk, where individuals scan their physical passport to retrieve all eTRS transactions tagged to their passport. Alternatively, if the TRS counters are closed, individuals may be able to submit a claim form and drop it into a designated dropbox, as is the case in Sydney Airport.
It is worth noting that the TRS has specific qualifying conditions and tourist eligibility criteria, which vary by country. Tourists should refer to the relevant authority's website for detailed information on the scheme's requirements and conditions before submitting a claim. Additionally, all refunds are typically processed by an approved central refund counter operator, not by customs.
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TRS claim process
The Tourist Refund Scheme (TRS) allows tourists to claim back the Goods and Services Tax (GST) and, in some countries like Australia, the Wine Equalisation Tax (WET) on goods purchased in that country. The scheme is administered by the country's customs authority on behalf of the revenue service.
To be eligible for a refund, goods must be purchased from participating retailers and taken out of the country. The refund claim must be submitted at the terminal where the purchases are checked in or where the flight departs from.
Before departing, tourists should proceed to the electronic TRS (eTRS) self-help kiosk to apply for their GST refund. A physical passport is required to retrieve all eTRS transactions tagged to the passport. For check-in items, the eTRS self-help kiosks are located in the Departure Check-in Hall, before Departure Immigration.
If the TRS counters are closed, it may be possible to submit a claim by filling in a form and dropping it into a dropbox located at the departures office.
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TRS locations
The Tourist Refund Scheme (TRS) allows tourists to claim a refund of the Goods and Services Tax (GST) and Wine Equalisation Tax (WET) paid on goods purchased from Australian retailers. TRS offices are typically located before departing international flights. For example, Sydney Airport has two TRS offices located at T1 International in the departures hall after security.
If the TRS counters are closed, travellers may be able to submit their claims by filling out a form and dropping it off at the departures office. This option is available at the TRS office to the right of the Heinemann Duty-Free entrance at Sydney Airport.
In Singapore, the TRS is administered by Singapore Customs on behalf of the Inland Revenue Authority of Singapore (IRAS). GST refunds can be claimed at Changi International Airport or Seletar Airport. Before departing from the airport, travellers should proceed to the electronic TRS (eTRS) self-help kiosk to apply for their GST refund.
It is important to note that the TRS in Singapore is only available for goods purchased from participating retailers and must be claimed at the terminal where the purchases will be checked in or where the flight will be departing from.
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Frequently asked questions
The Tourist Refund Scheme (TRS) allows tourists to claim back the Goods and Services Tax (GST) and Wine Equalisation Tax (WET) on goods purchased in Australia and then taken out of the country.
You can claim a GST refund at the TRS office at the airport. You will need to present your goods, tax invoice, passport, boarding pass, and claim code. You may also need to scan your passport at an electronic TRS (eTRS) self-help kiosk.
To be eligible for a GST refund, you must have spent a minimum of AUD300 (including GST) with a single business in the 60 days before departing the country. You must also be able to present a valid tax invoice and your goods at the time of claiming.
No, you cannot claim a GST refund on behalf of someone else. The person making the claim must have purchased the goods and must be travelling.
