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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.

Last updated 21 April 2022

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.

Rules for beyond border clearance of GST-free sales.

The tourist refund scheme applies to goods purchased at prices that include GST or WET.