Australian External Territories are outside the Indirect Tax Zone. Travellers to these Territories can lodge a claim as if they were travelling to another country.
Residents of these territories can also make a TRS claim for goods they have shipped separately. You must satisfy one of the following for us to classify you as a resident:
- Live in the relevant Territory
- Have a home in the external Territory, or
- Have actually been in the external Territory, continuously or intermittently, for over half of the last 12 months.
Travellers, including residents, must present to the TRS Facility at the airport or seaport to lodge their claim when leaving the Indirect Tax Zone.
If you take your goods with you, see:
Residents Shipping Goods
Residents of Australian External Territories who are exporting goods separately as unaccompanied baggage or cargo must follow these steps:
- Present at the TRS Facility with the following items:
- travel document and boarding pass
- a valid tax invoice for each item being claimed
- proof of external territory residency (e.g. driver’s licence or rates notice)
- Show documentary evidence that:
- you have exported the goods to an Australian External Territory,
or
- you have arranged to export the goods to an Australian External Territory within 60 days after the day you acquired the goods (not the date you lodge a claim). You have 90 days from the date you acquired the goods to give us written evidence that the goods were exported within 60 days after the day you acquired them via the the
enquiry form.
The following flyers with more information are also available:
