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  • 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.

    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.

      Last modified: 22 Apr 2022QC 16664