This Industry Guide is prepared to assist you in understanding the Goods and Services Tax (GST) and the related Tourist Refund Scheme (TRS). This guide will explain to you:
If the tourists are carrying:
10. Appointment of Approved OutletTo be appointed as Approved Outlets, a merchant will have to undergo the following procedure:
- Capture outlet details and send to GenTax Portal for approval. If outlet approved, IGB will install and activate issuing solution at outlet.
- Review outlet details and process applications. Send approve/ reject response to IGB's TRS Outlet Registration Portal.
Further information regarding TRS Outlet Registration and approval process is available in this webpage - http://business.globalblue.com/my_en/For registration of outlets/ merchants to become Approved Outlet under Tourist Refund Scheme, please use the following link https://iris-globalblue.com/register-trs-outlet/11. Mechanism For Jewellery/ Article of Jewellery Under TRSIn addition to the standard requirements for GST refund, verification of jewellery have to adhere to the following guidelines:
Jewellery (i.e. costume jewellery) that does not fall under the criteria above does not need to be sealed.
12. Mechanism For Watches Under TRS
In addition to the standard requirements for GST refund, verification of watches have to adhere to the following guidelines:
Tax invoice requirements:
Official warranty card can be in the form of a physical card, certificate or digital copy:
The Proper Officer of Customs reserves the right to take additional steps to verify the purchase including:
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