You can claim a refund on Goods and Services Tax (GST) and Wine Equalisation Tax (WET) that you pay on certain goods you buy in Australia and then take overseas with you.
Please note that if the goods are returned to Australia you may have to repay your refund subject to applicable passenger concession limits (just like duty free).
The goods you are claiming a TRS refund for should be taken on board in your carry-on luggage unless they are liquids, gels or aerosols, or oversized or bulky items that airlines require you to place in your checked-in baggage.
Claiming for goods that have to be checked in
Goods that cannot be taken on board in your carry-on baggage and have to be checked-in must be presented to the Australian Border Force (ABF) before you check in. The ABF will sight the goods and verify that you are taking them out of Australia.
To arrange this please advise check-in staff and they will contact ABF.
Please note that this step only verifies you are taking the goods offshore. More steps are needed to lodge your claim once you check-in.
Making your TRS claim
For all TRS claims — whether for carry-on or checked-in items — please advise the ABF officer at immigration clearance that you would like to make a TRS claim.
You will have to present the ABF officer at immigration clearance with:
- your goods for inspection (unless claiming for checked-in goods that you presented to the ABF before your checked-in), and
- the tax invoices for the goods.
Please note that by law you must lodge your TRS claim at least 30 minutes before your flight’s scheduled departure.
Domestic
TRS claims cannot be made on domestic flights or at domestic terminals.
If you are travelling domestically prior to international and have restricted or oversized goods, check with your carrier whether arrangements can be made to have your goods available for inspection at your international port of departure.
This will involve:
- collecting your luggage at the domestic terminal
- transferring to the international terminal
- presenting your restricted/oversized goods at the ABF Client Services office for verification
- checking-in for your international flight
- clearing immigration formalities
- proceeding to the TRS Facility to lodge your claim.
More information
For more details on the TRS, including eligibility and requirements for the TRS, please visit: