Australian Customs Service (Customs) is responsible for the
control of importations into Australia and the collection
of taxes on imported goods.Ú
Goods imported into Australia may be subject to numerous
taxes, including GST, excise and customs duty.
For more information on importing, you
may contact Customs on 1300 363 263 or visit their web site
Refunds for Tourists
As part of the New Tax System the Government
has introduced a Tourist Refund Scheme (TRS). The scheme is
administered by Customs.Ú
Generally speaking, the scheme means tourists and Australian
overseas travellers may be entitled to a refund
of goods and services tax (GST) and wine equalisation tax
(WET) on purchases of goods bought from Australian retailers.Ú
Numerous conditions apply (go to links below).
Travellers can claim the refund direct
from customs officers at Tourist Refund Scheme booths located
at international airports or cruise terminals when departing
Specific information is available for:
For TRS Frequently Asked Questions,
please go to TRS
and click on «Tourist Refund Scheme¡.
Deferral of GST on Imported Goods
The GST laws provide that a person making
a taxable importation must pay the GST to Customs at the same
time that they pay Customs duty.Ú
There is, however, provision for deferral
of the GST.Ú The deferral
scheme only covers GST and does not impact upon Customs duty,
which must still be paid at the time of importation.
The Assistant Treasurer announced details
of the final design of the scheme on 31 March 2000.Ú Go to Australian
Customs Notice 2000/14ÚÚffor
details on the deferral scheme.Ú The only change to the original proposal
is that goods cleared from licensed Customs warehouses are
covered by the deferral scheme.