Guide on Tourist Refund Scheme
This guide is prepared to assist you as a tourist visiting
Malaysia, how to claim a refund of GST paid on eligible goods
purchased from an approved outlet.
Date Published: 8 May 2017.
The Guide on Tourist Refund Scheme revised as at 3 February 2016
is withdrawn and replaced by the Guide on Tourist Refund Scheme
revised as at 8 May 2017.
The Guide may be withdrawn, either wholly or in part, by
publication of a new guide.
►What is Tourist Refund Scheme (TRS)
►Conditions for GST Tourist Refund Scheme
►Goods Not Eligible for GST
Refund under the TRS
Airports for The Purpose Of TRS
This information is intended to provide a general understanding
of the relevant treatment under Goods and Services Tax and aims
to provide a better general understanding of taxpayers’ tax
obligations. It is not intended to comprehensively address all
possible tax issues that may arise. While Royal Malaysian
Customs Department (RMCD) has taken the initiative to ensure
that all information contained in this Guide is correct, the
RMCD will not be responsible for any mistakes and inaccuracies
that may be contained, or any financial loss or other incurred
by individuals using the information from this Guide. All
information is current at the time of preparation and is subject
to change when necessary.