GST-free sales to travellers departing Australia

Retailers guide on selling goods to travellers about to depart Australia GST-free, sealed bag and ABF border clearance.

• Before border clearance (sealed bag method)
• Sealing bags and packages
• Beyond border clearance
• Tourist refund scheme

Duty-free shops can sell GST-free goods to travellers leaving Australia.

At airports, there are outbound duty-free shops on both sides of the Australian Border Force (ABF) border clearance area.

GST-free goods sold to outbound travellers must be placed in a sealed bag. You can also use the sealed bag method to sell wine without wine equalisation tax (WET).

GST-free goods sold or delivered to travellers – after they have passed through the ABF border clearance area don't need to be placed in a sealed bag.

Travellers departing Australia can also get a GST or WET refund under the tourist refund scheme (TRS) for some taxable goods they purchase in Australia.