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Conditions For Refund of GST Under Tourist Refund Scheme

A tourist shall be entitled to the refund of Goods and Services Tax (GST) under the Tourist Refund Scheme (TRS) if s/he satisfies the following conditions:

• S/he is neither a citizen nor a permanent resident of Malaysia and holds a valid international passport.

• S/he is 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.

• S/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.

• S/he departs Malaysia by means of air transportation from one of the 8 international airports in the scope of the TRS.

• S/he is not a member of the cabin or flight crew of the aircraft on which s/he is departing out of Malaysia.

• S/he must have purchased the eligible goods within 3 months prior to the date of departure.

• S/he 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.

• S/he must take the eligible goods out of Malaysia to another country as accompanied (hand carried) or unaccompanied (checked-in) luggage.

• If s/he is entering or staying in Malaysia on a student pass, your entitlement under the TRS is like any other foreign tourist.

• S/he must be at least 18 years of age.

 

Sources: http://gst.customs.gov.my
 

 
 


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