You can claim your refund by:

• Payment through a credit card
• Payment in cash ( for amount not exceeding RM300.00)
• Payment through a bank account
• Payment through a bank cheque

TRS only applies to goods that are taken out with you when you leave the country. It does not apply to services (car hire, accommodation, tours etc) or goods consumed or partly consumed in Malaysia such as drinks, chocolates or perfume.

GST is a more comprehensive, effective, transparent, and business friendly tax system. GST can overcome the various weaknesses inherent in the present consumption tax system. The inherent weaknesses under the present tax system are the cascading tax, double tax and pyramiding tax, tax erosion and leakages through transfer pricing and other means. Besides that, GST is expected to increase tax compliance and is easier to administer in view of its self policing method. Besides that, the businesses are required only to submit simplified tax returns based on prescribed formats. All records and documents relating to the relevant transaction are required to be kept in the business premises for audit by the GST auditor.

A tax invoice contains information such as invoice number, the amount of GST paid and provides all the evidence needed by Royal Malaysia Customs Department (RMCD) to verify the sale, identify the goods and pay the refund. There are Approved Outlet operators who provide normal receipts as their tax invoices. If so, you must ask the Approved Outlet operator for a tax invoice when you make your purchase. A tax invoice must contain the following information:

• The invoice number
• The GST inclusive price of the goods
• The word tax invoice stated prominently
• The date of issue of the tax invoice
• The name of the Approved Outlet operator
• Description of each and every goods purchased
• A statement similar to the total price, inclusive of GST

No. You can claim any amount of GST refund under Tourist Refund Scheme.

You will need to provide the following:

• The original tax invoice or receipt (GST inclusive) from the Approved TRS Outlet operator
• Your international passport
• Your international boarding pass or other proof of travel
• The goods, if requested by the officer (to prove you are taking them out of Malaysia and to confirm those are the goods described in the tax invoice)

In order to be able to claim refund of GST, the goods must be exported as accompanied baggage or unaccompanied luggage not later than 3 months from the date of purchase.

Non consumable goods such as clothing, cameras and watches can be used. Consumable goods such as drinks, perfume and chocolates must not be consumed wholly or partly and the packing must be in tact.

Regardless of how you made your purchase, you may choose to have the refund paid by any available method.

Yes you may, provided you mail the endorsed refund form within 2 months from date of endorsement by Royal Malaysian Customs Department.

The difference between Duty Free Shops and Approved TRS Outlets are:

• Duty Free purchases can only be made from a selected number of Duty Free Shops at International Airports, Port and border Duty Free Shops and the range of goods supplied are limited.
• Under the Tourist Refund Scheme, certain goods (clothing) purchased from Approved TRS Outlet operators can be consumed prior to your departure and the range of goods are almost unlimited.

A warranty is a type of service, not goods that can be exported from Malaysia. It is therefore not eligible for GST refund under Tourist Refund Scheme.

Student pass holders are treated as normal foreign tourists and therefore they are eligible for GST refund under Tourist Refund Scheme if they fulfilled all conditions of TRS.

No. If you are leaving Malaysia in the course of your employment as a crew member of an aircraft, you are not eligible to claim refund under TRS. However, if you are traveling as a passenger, you are eligible to make claim of refund provided that you meet all of the other requirements under Tourist Refund Scheme.

All standard rated goods are eligible for a refund under Tourist Refund Scheme with the exception of the following:

• Wine, spirits, beer and malt liquor
• Tobacco and tobacco products
• Jewellery, precious metal and gems stone
• Goods wholly or partially consumed in Malaysia (except for clothing/tax invoice to be maintain)
• Goods which are prohibited from export under written law
• Goods which are not taken out as an accompanied or unaccompanied luggage

The conditions for refund under Tourist Refund Scheme are:

• Your tourist/customer must take the goods out of Malaysia via International Airports within 3 months of purchase. Your tourist/customers must take these goods out with them either in hand carried luggage (accompanied luggage) or check in luggage (unaccompanied luggage) through air mode.
• To qualify for a refund, your customers must spend at least RM300.00 threshold (inclusive of GST). Accumulation of tax invoices is allowed to meet the RM300.00 threshold for purchases made on different days from the same Approved TRS Outlet/Store.

As an Approved Outlet operator, you must keep your stocks of blank forms under lock and key, and have a proper control over blank or partially completed forms. This will ensure that no illegitimate claims are to be made under Tourist Refund Scheme. Allow only authorized staff to access the computer terminal used for printing refund forms.

When a foreign tourist purchase goods from an Approved Outlet, has to issue a tax invoice or receipt with GST at the prevailing tax rate and you will also need to:

• Check his passport or other relevant documents to verify that he is eligible to use the scheme. You must remind your customer/tourist to take the goods out of Malaysia within 3 months from date of purchase. Check with your customer that he intends to leave Malaysia via air mode within 3 months from date of purchase
• Complete the refund form which is in triplicate. The first copy (customer’s copy) and second copy (Approved Refund Agent’s copy) copy, together with tax invoice or receipt for the purchase is to be given to the tourists to be endorsed by RMCD. The third copy of the refund form to be kept by Approved Outlet operator as record and for auditing purposes
• Ensure that the tourist completes the refund form in your presence and he/she is the same individual who purchased the goods and fully understands the conditions of Tourist Refund Scheme before signing.(It is to be noted that the TRS does not allow for a representative of an eligible person to either purchase nor complete the form)
• The Approved Outlet operator need to endorse and sign the refund form and later to be signed by the tourists in the presence of the Approved Outlet operator
• Provide the tourist with a self addressed envelope with prepaid postage for the tourist to return the refund form after endorsement by RMCD to the Approved Refund Agent
• Discuss and decide on how the refund is to be paid. Refund can be made either by cash (amount not exceeding RM300), through credit card, bank account or bank cheque. Approved Outlet operator need also to inform the tourist if the tourists has to incur any administrative/processing fee under Tourist Refund scheme
• Indicate on the tax invoice or receipt either by stamping or otherwise that a refund form has been issued, for eg. “TRS Refund Form Issued”
• Inform the tourists that they are required to produce the goods purchased together with the tax invoice or receipt and completed refund form to RMCD at the international airport for verification and endorsement
• Advice the tourists to carry small items as hand carried luggage (accompanied)
• Inform the tourist to return the endorsed refund form to Approved Refund Agent within 2 months from the date of endorsement by RMCD at any international airports

A refund form is a form which enables tourists to claim refund of GST which they have paid on their purchases at an Approved Outlet. This form is issues by the Approved Outlet operator and to be verified and endorsed by RMCD as a proof that the goods have been taken out of Malaysia.

The following information is required in a refund form:
(Please refer to the specimen format of the refund form as in Appendix 1. You can also include any other information deem necessary by you)

1. Part A (To be completed by the Approved Outlet operator)

• The words “APPLICATION BY TOURIST FOR GST REFUND’
• Serial number
• Name, address and GST registration number of the Approved TRS Outlet operator
• Tax invoice or receipt number for goods sold under the scheme
• Correct description of goods sold
• For each description, the quantity of goods and the GST inclusive price in Malaysian dollars
• The total amount payable inclusive of tax, expressed in Ringgit Malaysia (RM)
• The total GST amount payable by tourist/customers
• Administrative charge/processing fee (if any)
• Net GST amount refundable to tourist/customers
• A declaration made by the Approved TRS Outlet operator.(To be signed either by the Approved Outlet operator or any authorized person)

2. Part B (To be completed by the tourist/customer in the presence of the Approved Outlet operator)

• Tourist/Customers Particulars-name; passport number, residential address; date of birth; date of arrival in Malaysia; date of departure from Malaysia; preferred mode or method of payment
• A declaration made by the tourist

3. Part C (To be completed by Royal Malaysian Customs Department )

• Endorsement by Royal Malaysian Customs Department (RMCD)- to validate the goods purchased are taken out of Malaysia

(To download a soft copy of the specimen format of the refund form, please visit our website at http//www.customs.gov.my)

You are required to issue the refund form on the same day you sell your goods to the tourist. However, you being an Approved Outlet operator can issue the refund form for previous sales provided you have a system that allows you to ensure that the scheme would not be manipulated or abused and you are able to check the following details:

• The person requesting for a GST refund form is the same person who purchased your goods
• Your Approved Outlet issued the tax invoice or receipt produced and it is genuine
• Whether a refund form has been earlier issued for the tax invoice or receipt that is now being produced
• Your Approved Outlet would need to invalidate the refund form which was previously issued for goods returned

Before any GST refunds are made, the Approved Refund Agent would have to:

• Ensure the refund form has been endorsed by RMCD and it is received within 2 months from the date of endorsement
• Check to see if any alterations have been made on the form
• Normally RMCD officers would have made some alterations and signed to indicate the number of goods taken out of the country, if not of the same quantity and description as stated in the form. Thus, you can only refund the amount of GST for the actual goods taken out. This mean that you can only claim the exact amount to be refunded and not the amount of GST paid as stated in the form

As an Approved Refund Agent you must:

• Be a GST registered person
• Have accounted for output tax at the prevailing tax rate
• Have received the TRS refund form endorsed by RMCD from the tourist within 2 months from RMCD endorsement of the refund form
• Have refunded the GST to the tourist within 2 months from the date of RMCD endorsement of the refund form. If you refund the GST via cheque to the tourist, you can recover the GST from RMCD only after the cheque has been cashed by the tourist
• Approved Refund Agent to claim reimbursement of GST paid to tourist (plus processing fee/administrative fee/commission) from RMCD through a monthly return
• You need not attach the claim forms to the  monthly statement but must keep the claim forms for auditing by customs officers
• Maintain documents and records for seven years to show that the conditions have been satisfied

If the customs officer is able to verify the goods exported (taken out of Malaysia ) by the tourist against the TRS refund form then the refund may be considered

No TRS refund will be allowed without the refund form

To qualify for a reimbursement from RMCD, it is important for an Approved Refund Agent to maintain the following documents for at least 7 years to prove to the Customs that you have satisfied all the conditions of claiming reimbursement of TRS:

• Separate account to record sales (Approved Outlet operators) and refunds of GST made to eligible tourists under the scheme
• Copies of invoices and receipts issued for the goods which have been exported
• Endorsed refund form received from the customer
• Evidence of payment made to the customer. You are required to maintain records of refund payment (cheque, bank cheque, credit card and cash) issued as part and parcel of the accounting and business records. All these records are kept for audit purposes

The supply of services by an Approved Refund Agent is categorized as International services and zero-rated. These services are given in respect of goods exported. Hence, GST is not charged on his commission/administrative fees and no tax is paid to the government. However, an Approved Refund Agent is entitled to claim ITC if is a GST registered person.

The commission/administrative fees is a consideration for a supply of service to your customer. Generally, a supply of service is zero rated if it qualifies as an international service. You can charge GST at zero rate as it is a service that is supplied directly in connection with goods for export outside Malaysia and supplied to a person who belongs in a country other than Malaysia, at the time the services are performed.