A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 4 - The special rules  

Part 4-7 - Special rules mainly about returns, payments and refunds  

Division 168 - Tourist refund scheme  

Subdivision 168-C - Export as accompanied baggage  

SECTION 168-5.10   Verification of export  

The acquirer must present to an officer of Customs, on request, at a TRS verification facility:

(a) the tax invoice relating to the goods; and

(b) as many of the following as are requested:

(i) the goods (unless subsection (4) applies);

(ii) the acquirer ' s passport;

(iii) documents that confirm the acquirer ' s entitlement to leave the indirect tax zone on an aircraft or ship (for example, the acquirer ' s boarding pass or ticket).

However, if a TRS verification facility enables an acquirer to lodge a claim for payment, the acquirer may instead:

(a) complete a claim for payment; and

(b) include the acquirer ' s tax invoice with the claim; and

(c) lodge the claim for payment at the TRS verification facility.


A TRS verification facility may enable an acquirer to lodge a claim for payment, for example, by placing the claim in a drop box facility.

Time for compliance

The acquirer must comply with subsection (1) or (2):

(a) if the acquirer is leaving the indirect tax zone on an aircraft - at least 30 minutes before the aircraft ' s scheduled departure time; or

(b) if the acquirer is leaving the indirect tax zone on a ship - at least 60 minutes before the ship ' s scheduled departure time.


The scheduled departure time of an aircraft or ship may change, for example, because of a delay.

Requirements for checked in goods

If the acquirer checks in the goods as accompanied baggage, the tax invoice must be endorsed by an officer of Customs with a statement to the effect that the goods have been checked in.

The acquirer must request the endorsement mentioned in subsection (4):

(a) before presenting to an officer of Customs at a TRS verification facility; and

(b) in the manner and form approved in writing by the Comptroller-General of Customs.

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