Making GST free sales to travellers departing Australia

GST-free sales using the sealed bag method

If you want to sell GST-free goods to travellers who are about to depart Australia, you need to use the sealed bag method. You must place the goods in a bag or other package that is sealed to prevent their removal until the traveller has left Australia. You can also use the sealed bag method to sell wine without wine equalisation tax (WET).

The rules require retailers who want to make sealed bag sales to participate in a system for verifying that the traveller has taken the goods out of Australia as part of their accompanied baggage.

The 12 rules below explain how to make a sealed bag sale and how to ensure you do not end up paying the GST on behalf of your customer.

Sections within GST-free sales using the sealed bag method

• Rules for selling GST-free goods in sealed bags
• If you don't follow these rules
• Invoices not retrieved by the time your activity statement is due
• How to create a sealed bag
• Sealed bag and package warnings
• How to create a sealed package