Tourist Refund Scheme
We encourage our customers who are travelling overseas to take advantage of the
Tourist Refund Scheme (TRS), and we assist our customers to take
advantage of the TRS in order to save you money.
In brief
If you are travelling overseas, regardless of whether you are an Australian
resident or not, and purchase more than $300 worth of product within 30 days of
your departure from Australia, as Heavenly Perfumes provides you with a tax
invoice, you can claim a refund for the GST you have paid on your purchases from
us when you depart Australia. Products purchased from us, to be eligible for a
refund under the TRS, must not be used before you depart Australia.
Further information is available in these two information brochures:
Tax Back for Travellers - a consumer guide on the TRS from the Australian
Customs Service
Aviation Security Measures for Carry-on Baggage at International Airports -
a consumer guide on luggage restrictions from the Department of Transport and
Regional Services
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What is the Tourist Refund Scheme?
The TRS enables you to claim a refund, subject to certain conditions, of the
goods and services tax (GST) and wine equalisation tax (WET) that you pay on
goods you buy in Australia.
To claim a refund you must:
Spend $300 (GST inclusive) or more in the one store and get a single tax
invoice
Buy goods no more than 30 days before departure
Wear or carry the goods on board the aircraft or ship and present them along
with your original tax invoice, passport and international boarding pass to a
Customs Officer at a TRS facility
Claims at airports are 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.
The refund only applies to goods you take with you as hand luggage or wear
(unless aviation security measures, effective from 31 March 2007, in regard to
liquids, aerosols and gels prevent you from doing so) onto the aircraft or ship
when you leave Australia. It does not apply to services or goods consumed or
partly consumed in Australia, such as wine, chocolate or perfume. However,
unlike other tourist shopping schemes, most of the goods, such as clothing and
cameras, can be used in Australia before departure.
The TRS is open to all overseas visitors and Australian residents, except
operating air and sea crew.
New aviation security measures, effective from 31 March 2007, will affect the
amount of liquids, aerosols and gels (LAGs) that can be taken as hand
luggage on flights into and out of Australia. Further information in regard to
the new measures is available from the
Department of Transport and Regional Services (DOTARS).
While TRS claims can still be made for liquids, aerosols and gels, those goods
that cannot be taken on board as hand luggage due to the new aviation
security measures should be packed in the traveller's hold luggage. However, if
those goods are oversized, for example a case of wine, they must be sighted
prior to check-in at the Customs Client Services counter.
The way TRS works
The refund will be paid on goods totalling $300 (GST inclusive) or more, bought
from the same store, no more than 30 days before you leave Australia.
You may purchase several lower-priced items from the one store, 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. You will have to ask the
retailer to consolidate these lower-priced purchases onto a single tax invoice.
Be sure the retailer will do this before buying the goods.
You may buy goods from several stores, provided each store's tax invoice totals
at least $300 (GST inclusive).
You can collect your refund through one of the following methods:
cheque
credit to an Australian bank account
payment to a credit card
Customs will aim to post cheque refunds within 15 business days. Bank and credit
card refunds will be issued by Customs within 5 business days, however, payment
will be subject to processing by your bank or card issuer.
What you need to do when buying goods
If you wish to claim a refund, you must get an original tax invoice from
the store where you buy the goods. All stores registered for GST will be able to
give you a tax invoice. A refund cannot be given without it.
A tax invoice prominently states the words 'tax invoice' and the Australian
Business Number (ABN) of the retailer, the purchase price including the GST
paid, a description of the goods, the name of the retailer and the date the
purchase was made.
Tax invoices for purchases of $1000 or more must contain additional information,
such as the name and address of the purchaser.
How you make a claim
You will need to present the following at the Customs TRS facility when you
depart Australia:
your goods (unless aviation security measures, effective from 31 March 2007,
in regard to liquids, aerosols and gels prevent you from doing so) to prove you
are taking them out of the country
the original tax invoice totalling $300 (GST inclusive) or more from the
retailer (to provide information for Customs officers)
your passport
your international boarding pass or other proof of travel
Goods that cannot be taken on board as hand luggage due to liquid, aerosol and
gel restrictions should be packed in your hold luggage. However, if those goods
are oversized, for example a case of wine, they must be sighted prior to
check-in at the Customs Client Services counter.
You should note that it is a legal requirement that the person who purchases the
goods must be the person who makes the claim for a refund of GST.
Claims at airports are 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.
TRS facility location
Claims can be made after you have passed through Customs and Immigration
outward processing.
The TRS facilities are located past Customs and Immigration outwards processing
at international airports at Sydney, Brisbane, Melbourne, Perth, Cairns,
Adelaide, Darwin and Gold Coast.
They are also available at cruise liner terminals at Circular Quay and Darling
Harbour in Sydney, Brisbane, Cairns, Darwin, Fremantle and Hobart.
If you are leaving Australia from the above seaports or any other seaport you
should contact Customs to find out if and where you can make a claim.
Goods/purchases that do not attract refunds under the TRS
The following goods are excluded from the TRS:
alcohol such as beer and spirits (you 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 passengers on prohibited items)
goods which fail to meet airline cabin-size or ship hand luggage
restrictions
unaccompanied goods (including freighted or posted goods)
services such as accommodation, tours and car rental and labour charges
goods purchased over the Internet and imported into Australia
gift cards/vouchers (although goods purchased with gift cards/vouchers are
eligible for a refund subject to all TRS requirements being met)
Please note: 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. You therefore need to include
the goods in your hand luggage or wear them onto the aircraft or ship,
unless aviation security measures, effective from 31 March 2007, in regard to
liquids, aerosols and gels prevent you from doing so.
How long it will take you to make a claim
For passengers departing from international airports, the process will only
take a few minutes. However, you should allow time to complete check-in,
security and outwards clearance formalities and also allow for queues at the TRS
facility.
Claims at airports are 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.
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.
More Information
Contact Heavenly Perfumes and we will assist you with your enquiries, alternatively further information can be obtained from Customs on:
Phone: Within Australia - 1300 363 263 for the cost of a local call
Outside Australia - +61 2 6275 6666
Internet:
http://www.customs.gov.au/
Email:
information@customs.gov.au
If you do not speak English and need help, phone the Translating and
Interpreting Service (TIS) on 13 14 50.
A TTY (teletypewriter) service is available by contacting 1300 804 061.
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