Are you a traveller?
The Tourist Refund Scheme (TRS) lets you claim a refund of the Goods and Services
Tax (GST) and Wine Equalisation Tax (WET) that you pay on certain goods you buy in
Australia and then take out of Australia with you or in your checked luggage or
Who can get a refund?
TRS is open to all overseas visitors and Australian residents, except for operating
air and sea crew.
How do I make a claim?
You can make a claim for a tax refund by visiting the TRS facility in an
international airport or the cruise liner terminal of some Australian
You can speed up the process by filling out the TRS form online at
https://trs.border.gov.au/. When you have finished entering your information it will
be stored in a QR code. This QR code is your TRS Claim Code, and it must be
presented at the TRS facility at the airport on the day you depart from Australia.
What if my goods are liquids, aerosols or gels, or oversized?
There are limits to the amount of liquids, aerosols or gels that you can take into
the cabin on flights to and from Australia. To find out more about this, see
Department of Infrastructure and Transport's website.
If you want to make
a TRS claim for liquids, aerosols or gels that you are not able to take on board
because of these limits, take your goods to the Client Services counter before they
are packed in your checked luggage and checked in with the airline.
also applies to oversized items, like skis, snowboards and golf clubs and other
goods that you will check in.
To find the location of the Client Services
counter, check the website of the airport where you will depart from Australia.
I claimed a TRS refund for some goods that I now want to bring
back into Australia. What do I need to know?
If you are aged 18 years or over, you can bring in up to A$900 worth of general
goods into Australia duty-free, or A$450 if you are younger than 18. Families
travelling together can pool this allowance (so a couple with a child can bring in a
total of A$900 + $900 + A$450 = A$2250 worth of general goods into Australia without
paying duty or tax). This is called your Passenger Concession.
goods include gifts, souvenirs, cameras, electronic equipment, leather goods,
perfume concentrates, jewellery, watches and sporting equipment.
total value of the goods you are bringing in is greater than your Passenger
Concession, including goods for which you have previously claimed a tax refund under
you must declare all of these goods
for goods where you have
previously claimed a tax refund under TRS, you will need to pay that refund
duty and tax will apply to all items of this type, not just goods over the
limit of your passenger concession.
Penalties may apply if you don’t declare
that you have goods in excess of your concession.
Further information can
be obtained from Department of Immigration and Border Protection
Within Australia - 1300 363
Try our new apps!
To make processing your claim faster at your port of departure, you can pre-enter
the details of your claim using the TRS web or mobile applications (apps).
more information on the apps visit the Tourist Refund Scheme applications webpage.
How much will I get?
You will be refunded:
- the total GST (price you paid divided by 11), and/or
- the total WET (14.5% of the price you paid for the wine)
on all of your eligible goods.
What purchases are eligible for a refund?
Purchases are eligible for refunds if:
- they are purchased in the 60 days before you leave Australia
- your purchases from any single business total $300 (GST inclusive) or more.
For example, if you bought items from one business - even on separate
invoices - that together total $300, these items may be eligible for a tax
refund under TRS
- you, the passenger, paid for the goods
- you have an original tax invoice for the goods
- you wear or carry the goods (unless they are liquids, gels or aerosols or
oversized or bulky goods which the airline require to be checked in) as hand
luggage aboard the aircraft or ship as you leave Australia, or check the
goods in with your luggage after they have been verified by an officer at a
Client Services counter.
Purchases are not eligible for refunds if they are:
Check your tax invoice; some tax invoices indicate if
GST or WET has been applied to each item.
- beer, spirits or tobacco products
- goods that did not have GST/WET paid on them (e.g. medicines, some foods)
- services (e.g., accommodation, vehicle hire, food, tours warranties, etc.)
- gift cards or vouchers
- items that have already been used (in part or in full) in Australia (e.g.
food, perfume etc.). It’s ok to use cameras, iPhones, clothing, etc.
- do not accompany you on your flight or ship out of Australia.
What do I need to bring to the TRS facility?
Bring your goods, original tax invoices, passport and boarding pass to the TRS
If you have pre-entered your claim details using the TRS web or mobile app you
must also present your TRS claim code to an officer at the TRS counter. For more
information on the TRS claim code visit the Tourist Refund Scheme applications
A tax invoice has the word ‘tax invoice’ on it and shows the business name and
Australian Business Number (ABN) of the retailer, the purchase price including
the GST and/or WET paid, a description of the goods and the date you purchased
the goods. For tax invoices over $1,000, the tax invoice must also show your
name and address.
If you are unable to present some or all of your goods
and/or tax invoices on request, or cannot provide evidence that an officer has
sighted your goods, some or all of your claim may be rejected.
Different rules apply for people wanting to claim the TRS on liquids, aerosols,
gels and oversized items. You can read about these below.
How long before I depart Australia should I go to the TRS
make a claim up to 30 minutes prior to your flight’s scheduled departure time.
To make sure you have enough time to make your TRS claim, you should complete
your departure immigration clearance at least 90 minutes before the scheduled
departure time of your flight.
After you have passed through
departure immigration, go to the TRS facility, where you can lodge your
TRS counters are staffed while outward flights are
being processed at Sydney, Melbourne, Brisbane, Perth, Darwin, Adelaide, Cairns
and Coolangatta international airports. To find the location of the TRS
facility, check the website of the airport where you will depart from
seaports, you can make a claim between one and four hours before your ship’s
scheduled departure time. Claims can only be made at the last Australian port
before departure for overseas, which may be a different port to where you
boarded the ship. Make sure you have purchased the goods within 60 days of
departing from the final port of departure for overseas.
facilities will be available at terminals in Sydney, Brisbane, Melbourne,
Cairns, Darwin, Fremantle and Hobart.
If you are leaving from another airport or
seaport, contact the Department to find out how to make a claim.