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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


This website (klia2.com.my) is not affiliated, associated, or in any business relationship with Malaysia Airports Holdings Berhad (MAHB), the management company in charge of operating the klia2 airport. This website is not subsidized, funded, sponsored, endorsed, officially approved by MAHB or any Malaysian government agency, airlines, food, telco, transport and many other companies mentioned on the website.


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