Malaysia Tourist Refund Scheme in Malaysia
On 1 April 2015, the Government introduces a new Goods and Services Tax charged in Malaysia. In parallel with the introduction of GST, the Royal Malaysian Customs Department has appointed agent to implement a scheme allowing eligible foreign tourists to claim back GST paid on qualifying goods bought in Malaysia and exported by air through the eight eligible international airports. The scheme is known as the Tourist Refund Scheme (TRS). A Tourist Refund Scheme (TRS) is a scheme that allows any tourist who qualifies to claim a refund of GST paid on certain goods purchased in Malaysia from approved outlets.
A tourist shall be entitled to the refund of GST under TRS if he satisfies the following conditions:
(a) he is neither a citizen nor a permanent resident of Malaysia not less than eighteen years of age and holding a valid international passport;
(b) 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 you are departing from Malaysia;
(c) he is not, in the 3 months preceding the date of purchase of the goods, been at any time employed in Malaysia;
(d) he departs Malaysia by air mode;
(e) he is not a cabin or flight crew of the aircraft on which is departing out of Malaysia;
(f) he must purchase the goods within 3 months before the date of departure;
(g) he has spent at least three hundred Ringgit Malaysia (GST inclusive) or more at the same Approved Outlet. Accumulation of purchases are allowed if purchases are made from the same store on different days; and
(h) he must bring the goods out of Malaysia to another country as accompanied (hand carried) or unaccompanied (check in) luggage.
The following goods are not eligible for refund under TRS:
(a) tobacco and tobacco products;
(b) precious metal and gems stone;
(c) wine, spirit, beer and malt liquor;
(d) goods which are wholly or partially consumed in Malaysia;
(e) goods which are absolutely prohibited from export under any written law; and
(f) goods which are not taken out as an accompanied (hand carried) or unaccompanied (check in) luggage.
Non consumable goods such as clothing, cameras and watches can be used before leaving Malaysia. Consumable goods such as drinks, perfume and chocolates are not eligible for GST refund if already partly/wholly used or consumed in Malaysia.
Claim of refund under TRS can be made at the following airports:
(a) Kuala Lumpur International Airport, Sepang (KLIA);
(b) Kuala Lumpur International Airport 2, Sepang (KLIA 2);
(c) Senai International Airport, Johor
(d) Kota Kinabalu International Airport, Sabah;
(e) Kuching International Airport, Sarawak;
(f) Penang International Airport, Bayan Lepas;
(g) Sultan Haji Ahmad Shah Airport, Pahang; and
(h) Sultan Abdul Aziz Shah Airport, Subang, Selangor.
For all the Approved Malaysian Airports, the GST Refund Verification Counters will be located before check in into the airport for unaccompanied (check in) luggage and at the Departure Hall for accompanied (hand carried) luggage.
After the original refund claim form has been verified and endorsed (digitally/manually stamped) by the officer of customs, the tourist shall not part with the possession of the goods or give it to another person, except to the counter staff for checking in. The goods shall not be brought out of the premises of the Departure Hall of the Approved Airports after the refund application form has been endorsed by the officer of Customs unless otherwise approved by the senior officer of customs due to some unavoidable circumstances.
For the detail process of claiming refund, please see guide on Tourist Refund Scheme.
Overview of Goods and Services Tax (GST) in Malaysia
Overview of Specific GST Guide in Malaysia
Do I Need to Register For GST in Malaysia?
Goods And Services Tax (GST) Offences and Penalties in Malaysia
GST List of Zero-Rated Supply, Exempted Supply and Relief in Malaysia