Read on to see how you
may be able to claim back, under the Tourist Refund Scheme, the
10% import duty paid on cameras etc
has been replaced with a 10% GST on most imports. You can claim
a refund on goods costing $300 (GST inclusive) or more, bought from the
same business, no more than 30 days before you leave the country. You may purchase
several lower-priced items from the one business, 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 the one tax
invoice. You may buy goods from several stores, provided each store’s tax
invoice totals at least $300 (GST inclusive).
You will not receive a refund unless Customs is able to verify that you
are taking the goods with you. The goods must be taken on
board the aircraft or ship on which you are travelling**.
need to include the goods in your hand luggage or wear them onto the
aircraft or ship.
If there is a high level security alert,
procedures may change without notice. Contact your airline to check
You may elect to have your
refund paid by:
credit to an Australian
bank account; or
payment to a credit
Customs will aim to pay your
refund within 30 days.
Yes, you can open and use
your new camera and other purchases prior to leaving Australia. This means that
you can get to know your camera before you go on holidays. This is a big
improvement on the old duty free arrangements where your camera had to be left in
a sealed bag until you boarded the plane or ship.
If you wish to claim a
refund, you must get a tax invoice from the store where you buy
the goods. Digital Cameras Online will give you the required tax
invoice when you receive your camera. A TRS refund cannot be given without it.
The tax invoice provides evidence of the date and price of the purchase, the
Australian Business Number (ABN) of the retailer and a description of the goods
If you are leaving Australia
by air, look for the TRS booth in the departures areas of international
terminals at Sydney, Brisbane, Melbourne, Perth, Cairns, Adelaide, Darwin and
Coolangatta, after you have passed through passport control.
At the booth you will need to
your goods (to prove you
are taking them out of the country)
the tax invoice from the
retailer (to provide information for Customs officers)
your passport; and
boarding pass or other proof of travel.
The TRS facilities are located at the the
following international airports: Sydney, Brisbane, Melbourne, Perth, Cairns,
Adelaide, Darwin and Gold Coast If you are leaving Australia from a cruise
liner terminal located at Circular Quay and Darling Harbour in Sydney, or
terminals in Cairns, Darwin or Fremantle, or from Broome airport, you will need
to present the same items to the Customs officer on duty, who will assist you to
make your claim.
If you are leaving Australia
from another port, contact Customs to find out if you can make a
Bringing the goods
back into Australia
If the goods are to be
brought back into Australia, please be aware that they
may be subject to GST. Normal passenger concessions
apply and include any items for which a TRS claim has
been approved (excluding most personal items such as new
clothing, footwear and articles for personal hygiene and
grooming). If the value of those goods together with
overseas purchases exceeds the passenger concession, the
goods must be declared to Customs on your return to
Australia. Penalties apply to undeclared taxable goods.
If in doubt you should
declare the goods to Customs on your return.
More information is
contained in the brochure 'Know Before You Go' which is
available from Customs.