In parallel with the introduction of Goods and Services Tax (GST) in Malaysia effective 1 April 2015, the Royal Malaysian Customs Department (RMCD) has appointed IRIS Global Blue to implement a Tourist Refund Scheme (TRS). The scheme allows eligible foreign tourists to claim back GST paid on qualifying goods bought in Malaysia and exported by air through the eight eligible international airports.
If you are a tourist and in order for you to claim GST in Malaysia, you should satisfies the following conditions:
- Neither a citizen nor a permanent resident of Malaysia and holds a valid international passport.
- Not a foreign diplomat leaving the country after completion of service in Malaysia and is in possession of a document from the relevant diplomatic or consular mission stating that s/he is permanently leaving Malaysia.
- She/he is not nor has been employed in Malaysia at any time in the 3 months preceding the date of purchase of the eligible goods.
- Departs Malaysia by means of air transportation from one of the 8 international airports in the scope of the TRS.
- Not a member of the cabin or flight crew of the aircraft on which s/he is departing out of Malaysia.
- Must have purchased the eligible goods within 3 months prior to the date of departure.
- Must spend at least three-hundred Malaysian Ringgit (MYR300) (GST inclusive) at the same Approved Outlet. Accumulation of purchases is allowed if purchases are made from the same Approved Outlet on different days.
- Must take the eligible goods out of Malaysia to another country as accompanied (hand carried) or unaccompanied (checked-in) luggage.
- If you are entering or staying in Malaysia on a student pass, your entitlement under the TRS is like any other foreign tourist.
You may claim refund on the GST charged and paid on goods purchased from an Approved Outlet, except for the following:
- Wine, spirits, beer and malt liquor.
- Tobacco and tobacco products.
- Precious metal and gem stones.
- Goods wholly or partially consumed in Malaysia (except for clothing/tax invoices to be maintained).
- Goods which are absolutely prohibited from export under the written law
- Goods which are not taken out as accompanied (hand carried) or unaccompanied (checked-in) luggage.
The tourist must keep the original copy of the tax invoice or receipt and the completed original refund form and produce these documents together with the purchased goods to an RMCD Customs Officer (GST Refund Verification Counter) at the airport prior to departure.
The Tourist can only receive a refund form from the Approved Outlet where the eligible goods have been bought. A refund form cannot be issued by RMCD at the airport.
The refund form should contain the following particulars:
- Tourist’s name.
- Tourist’s passport number.
- Tourist’s country of residence.
- Date of arrival in Malaysia.
- Intended date of departure from Malaysia.
- Date of purchase of the eligible goods.
- Tax invoice or receipt number for the eligible goods.
- Description and quantity of the eligible goods purchased.
- The total amount paid for the eligible goods, inclusive of GST, the total amount of GST refundable, the amount of the administrative/processing charge/fee and the net amount of GST refundable to the tourist.
The tourist should be ready to present the tax invoice or receipt, the completed original refund form and the eligible goods for export to an RMCD Officer for verification at the GST Customs Refund Verification Counters prior to departure from Malaysia.
The GST Customs Refund Verification Counters are located landside (before check in for unaccompanied luggage) and airside (after immigration control for accompanied luggage) at each of the 8 international airports in scope of the TRS. The tourist should also provide the RMCD Officer with:
The refund form should contain the following particulars:
- The Tourist’s original international passport; and.
- The Tourists Boarding pass or confirmed air ticket (as proof of departure).
- The goods purchases (if jewellery in sealed plastic bag).
- The tax invoice.
The Approved Refund Agent’s counters will be located either landside or airside, or both, at each airport.
Where there is no Approved Refund Agent counter airside, a mailbox will be provided to allow the tourist to post their GST Refund Forms for processing by the Approved Refund Agent using stamped addressed envelopes provided by the Approved Outlet.
After the original refund form has been endorsed/verified by the RMCD Officer, the tourist shall not part with the goods or give them to another person, except to the counter staff for checking in.
The goods shall not be taken out of the International Airport Departure Hall after the original refund form has been endorsed by the RMCD Officer unless otherwise approved by RMCD.
The refund form that has been endorsed by the RMCD Officer shall be provided to the Approved Refund Agent either personally at the Approved Refund Agent’s counter or by post within two months from the date of RMCD endorsement. The endorsed refund form can also be put into a TRS mail box before departing. The TRS mail box shall be located airside close to the GST Customs Refund Verification Counter.
You can get refund via 3 options. In the GST refund form, you can on how the refund is to be made. In summary the GST refund can be made via:
- In cash up to three-hundred Malaysian Ringgit (MYR300);
- To a credit card account; or.
- Through a bank cheque if neither of the previous refund options is feasible.
TRS Approved Outlets are approved retailers who are GST registered person selling standard rated goods to foreign tourists.
The Approved Outlets are retailers who are GST registered persons, approved by RMCD and selling standard rated eligible goods to foreign tourists.
All Approved Outlets are to display TRS logos / signage at their outlets. These logos / signage will be provided by the Approved Refund Agent. When in doubt, the tourist should check with Approved Outlet whether it is participating in the TRS or otherwise.
The Royal Malaysian Custom Department has released list of TRS Approved Outlets at their portal.
If you have additional questions on the Tourist Refund Scheme, rules for eligibility, or the background to the introduction to GST, please visit http://gst.customs.gov.my