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  

(1)  
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).

(2)  
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.

Time for compliance

(3)  
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.

Requirements for checked in goods

(4)  
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.

(5)  
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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