到马来西亚旅行的游客如何办理遊客退税（Tourist Refund Scheme，简称 TRS）
Goods and Services Tax，简称GST，到我国旅行的游客在我国消费自然也会受到消费税的影响。您是否担心到马来西亚旅行的消费会因此而增多？不用担心，只要符合条件便可以在离境前通过办理游客退税（Tourist Refund Scheme，简称 TRS），索回在马来西亚购买物品时所缴付的消费税哦！
如同其他国家的退税规定，食物与服务费用通常不在退税之列。但是只要你在百货公司买衣服、电子产品等物品超过300令吉便可以顺利退税。
即日起，KLIA 吉隆坡国际机场、KLIA2 吉隆坡第二国际机场、雪兰莪苏丹阿都阿兹机场、檳城国际机场、柔佛州士乃国际机场、沙巴亚庇国际机场及砂拉越古晋国际机场、彭亨关丹苏丹阿末莎国际机场，关税局將会开设消费税验证退还柜檯（Tourist Refund Scheme TRS）退税柜檯，为游客办理消费税退税事宜。
旅客在商店的消费额超过300令吉以上，离开大马时，只要携带购买物品及账单、携带护照等文件，针对其豁免税务表格进行验证。一旦完成验证，隨即便可携带护照及信用卡前往该柜檯索取退税。
办理游客退税前，您必须确认自己符合以下条件：
1. 您的年龄必须是 18 岁或以上。
2. 您不是马来西亚公民或永久居民，持有效护照。
3. 购买被征收消费税的货品的三个月内不曾受聘在马来西亚工作。
4. 在马来西亚国际机场通过航空方式离开马来西亚。
5. 您不是航空公司的飞行职员。
6. 申请退税的物品必须是离境前三个月内购买的。
7. 您必须在同一家受认可商店购买最少 RM300（包含消费税）的商品，可以累积同一家商家但不同日期的消费收据。
1. 您的年龄必须是 18 岁或以上。
2. 您不是马来西亚公民或永久居民，持有效护照。
3. 购买被征收消费税的货品的三个月内不曾受聘在马来西亚工作。
4. 在马来西亚国际机场通过航空方式离开马来西亚。
5. 您不是航空公司的飞行职员。
6. 申请退税的物品必须是离境前三个月内购买的。
7. 您必须在同一家受认可商店购买最少 RM300（包含消费税）的商品，可以累积同一家商家但不同日期的消费收据。
8. 申请退税的商品必须以手提或托运行李方式带离马来西亚到别的国家。
9. 以学生准证在马来西亚深造的学生也可以办理游客退税。
9. 以学生准证在马来西亚深造的学生也可以办理游客退税。
什么物品不符合退税资格？
1. 葡萄酒、烈酒、啤酒等酒精产品。
2. 香烟、雪茄等烟草产品。
3. 稀有金属或宝石。（这里指原产品，珠宝首饰是可以退税的）
4. 在马来西亚境内使用过的物品（除了服饰，但必须保留征税发票）。
5. 法律上注明禁止出口的物品。
6. 不是以手提或托运行李带离境外的物品（在机场离境才能办理游客退税）。
那么，到底要如何获得游客退税呢？
1. 首先，您必须确认商家是否为认证商家（并非所有商家都可为游客办理退税手续，商家必须符合条件并且已经获得关税局认证）。
2. 在购物时出示您的有效国际护照，并表示你需要办理游客退税。
3. 付钱时获取征税发票。
4. 向职员拿取退税单，并确认退税单上有完整资料。退税单上应该包含以下资料：
游客姓名
游客护照号码
游客国际
抵达马来西亚的日期
购买商品的日期
征税发票号码
所购买物品和数量
包含消费税的购物总额、可以退换的消费税额数、处理费额数，以及最后可退换的消费税总额。
5. 游客必须在退税单上注明退税方式：
现金－适用于不超过 RM300 的退税额数
信用卡
银行支票
6. 游客必须在马来西亚国际机场离境前在消费税退还验证柜台（GST Refund Verification Counter）向海关（Royal Malaysian Customs Department，简称 RMCD）出示征税发票、填妥的退税单、离境机票，以及申请退税的物品。如果物品在准备的托运行李中，您必须在办理登机手续时向工作人员说明，让海关查看申请退税的物品后方可办理行李托运。
7. 经过海关验证后，游客可以领回退税单，并且：
前往退税柜台完成退税步骤。－想要获取现金退税的游客可以选择这个方式。
将退税单放入信封（商家提供退税单时一拼提供），在海关退税验证后的两个月内将之寄送到退税处理公司，或投入设立在国际机场 GST Refund Verification Counter 附近的邮箱内。－在特定机场（关丹）离境或不急着拿回现金，选择通过信用卡或支票退税的朋友可以选择这个方式，不需要在退税柜台排队。
8. 退税单必须在购物时向商家领取，机场海关官员无法提供退税单。
Goods and Services Tax (GST) Refund for Tourists in Malaysia
(1) From 1 April 2015, tourists can only claim back refund of GST tax (goods and services tax) on goods purchased from approved outlets in Malaysia. These outlets will bear the TRS logo, Tourist Refund Scheme (TRS) Logo.
- If you buy in shops that do not participate in the tourist refund scheme (TRS), you will not get any tax refund.
(2) Tourists are advised to bring along their passport when they go shopping as the approved outlets will need proof and to issue tax invoice. Tourists are advised to request for tax invoices from approved outlets.
(3) Tourists must request for the tourist refund form from the approved outlet. The outlet will key in the tourist's passport details into the TRS system. The approved charges a fee to process the tourist refund.
The Tourist can only receive a refund form from the Approved Outlet where the eligible goods have been bought. A refund form cannot be issued by the customs officer at the airport.
(4) Tourists can only claim tax refund for purchases of RM300 or more from the same approved outlet. These purchases can be for a series of days from the same outlet.
(5) Tourists are to present the (i) goods (ii) tax refund form (iii) tax invoice to the Malaysian Customs Officer at the GST Refund Verification Counter at the airport prior to departure.
(6) The GST Refund Verification Counter is found before and after the passport control at the airport departure hall.
(a) Before passport control
Present the bulky goods to the Customs Officer at the GST Refund Verification Counter before checking in the baggage.
(b) After passport control
For items not checked in, present the goods to the Customs Officer at the GST Refund Verification Counter. It is advisable to carry high-value, small items for verification.
(7) Tourist is to find the Tourist Refund Agent located near the GST Refund Verification Counter after customs verification. The tourist refund agent will refund the tax to the tourist with cash, credit card account or bank cheque.
-
Customs Officer at the GST Refund Verification Counter inspects the goods.
-
Tourist Refund Agent makes payment of GST refund of tax to tourists.
(8) Tourist tax refund is only claimable for exit from Malaysian airports.
- If you exit by ship or land, no tax refund for tourist e.g. if you drive through the Johor causeway by land exiting Johor into Singapore.
(9) Purchases must not be made more than 3 months before departure.
(4) Tourists can only claim tax refund for purchases of RM300 or more from the same approved outlet. These purchases can be for a series of days from the same outlet.
(5) Tourists are to present the (i) goods (ii) tax refund form (iii) tax invoice to the Malaysian Customs Officer at the GST Refund Verification Counter at the airport prior to departure.
(6) The GST Refund Verification Counter is found before and after the passport control at the airport departure hall.
(a) Before passport controlPresent the bulky goods to the Customs Officer at the GST Refund Verification Counter before checking in the baggage.(b) After passport controlFor items not checked in, present the goods to the Customs Officer at the GST Refund Verification Counter. It is advisable to carry high-value, small items for verification.
(7) Tourist is to find the Tourist Refund Agent located near the GST Refund Verification Counter after customs verification. The tourist refund agent will refund the tax to the tourist with cash, credit card account or bank cheque.
- Customs Officer at the GST Refund Verification Counter inspects the goods.
- Tourist Refund Agent makes payment of GST refund of tax to tourists.
(8) Tourist tax refund is only claimable for exit from Malaysian airports.
- If you exit by ship or land, no tax refund for tourist e.g. if you drive through the Johor causeway by land exiting Johor into Singapore.
(9) Purchases must not be made more than 3 months before departure.
As a foreign tourist in Malaysia, can I get a tax refund on services such as accommodation, car hire and entertainment consumed in Malaysia?
TRS only applies to goods that are taken out with you when you leave the country. It does not apply to services (car hire, accommodation, tours etc) or goods consumed or partly consumed in Malaysia such as drinks, chocolates or perfume.
Goods or services
Tourist Tax Refund?
Services e.g. car hire, hotel accomodation, tours, entertainment
No
Goods consumed or partly consumed in Malaysia e.g. foods, snacks, drinks, chocolates, perfume
No
Un-consumed goods
Yes
Goods taken out with you when you leave Malaysia
Yes
Purchased but used T-shirt, camera, laptop
Yes
TRS only applies to goods that are taken out with you when you leave the country. It does not apply to services (car hire, accommodation, tours etc) or goods consumed or partly consumed in Malaysia such as drinks, chocolates or perfume.
| Goods or services |
Tourist Tax Refund?
|
| Services e.g. car hire, hotel accomodation, tours, entertainment |
No
|
| Goods consumed or partly consumed in Malaysia e.g. foods, snacks, drinks, chocolates, perfume |
No
|
| Un-consumed goods |
Yes
|
| Goods taken out with you when you leave Malaysia |
Yes
|
| Purchased but used T-shirt, camera, laptop |
Yes
|
What proof do tourists need to show? You will need to request for a tax invoice to support your claim for tax refund.
A tax invoice contains information such as invoice number, the amount of GST paid and provides all the evidence to refund. Normal receipts without gst details are not accepted on claim for tax refund. Tourists must ask the Tourist Approved Outlet operators for a Tax nvoice when you make your purchase. A tax invoice must contain the following information:
- The invoice number
- The GST inclusive price of the goods
- The word tax invoice stated prominently
- The date of issue of the tax invoice
- The name of the Approved Outlet operator
- Name of tourist and address
- Description of each and every goods purchased
- A statement similar to the total price, inclusive of GST
- GST Registration Number
A tax invoice contains information such as invoice number, the amount of GST paid and provides all the evidence to refund. Normal receipts without gst details are not accepted on claim for tax refund. Tourists must ask the Tourist Approved Outlet operators for a Tax nvoice when you make your purchase. A tax invoice must contain the following information:
- The invoice number
- The GST inclusive price of the goods
- The word tax invoice stated prominently
- The date of issue of the tax invoice
- The name of the Approved Outlet operator
- Name of tourist and address
- Description of each and every goods purchased
- A statement similar to the total price, inclusive of GST
- GST Registration Number
Is there a maximum amount that tourists can claim a refund of GST?
No. You can claim any amount of GST refund as long as the claim for tax refund is supported by relevant tax invoices. Please note that a tax receipt only entitles tourists to claim up to a maximum of RM30* in gst, so it is advisable for tourists purchasing goods with value above RM500 to request for a TAX INVOICE.
Supporting document Tourist tax refund? Tax Invoice Tax refund claim is unlimited Tax Receipt Limited to RM30* of GST claim per receipt
* Note: Tourist GST tax refund: This amount will change depending on the prevailing GST rate. For example: If the GST rate is 4%, then the maximum claimable is RM20 (RM500 x 4%). If the GST rate is 6%, the GST claimable is RM30 (RM500 x 6%).
No. You can claim any amount of GST refund as long as the claim for tax refund is supported by relevant tax invoices. Please note that a tax receipt only entitles tourists to claim up to a maximum of RM30* in gst, so it is advisable for tourists purchasing goods with value above RM500 to request for a TAX INVOICE.
| Supporting document | Tourist tax refund? |
| Tax Invoice | Tax refund claim is unlimited |
| Tax Receipt | Limited to RM30* of GST claim per receipt |
* Note: Tourist GST tax refund: This amount will change depending on the prevailing GST rate. For example: If the GST rate is 4%, then the maximum claimable is RM20 (RM500 x 4%). If the GST rate is 6%, the GST claimable is RM30 (RM500 x 6%).
What will I need to present at the GST Customs Refund Inspection Counter, after you have checked in at the airport?
You will need to provide the following:
- The original tax invoice or tax receipt (GST inclusive) from the Approved Tourist Outlet operator
- Your international passport
- Your international boarding pass or other proof of travel
- The goods, if requested by the officer (to prove you are taking them out of Malaysia and to confirm those are the goods described in the tax invoice)
You will need to provide the following:
- The original tax invoice or tax receipt (GST inclusive) from the Approved Tourist Outlet operator
- Your international passport
- Your international boarding pass or other proof of travel
- The goods, if requested by the officer (to prove you are taking them out of Malaysia and to confirm those are the goods described in the tax invoice)
Is there a time limit on purchases under the Tourist Refund Scheme (TRS)?
In order to be able to claim refund of GST, the goods must be exported as accompanied baggage or unaccompanied luggage not later than 3 months from the date of purchase.
Time limit of claim for tourist refund Tourist Tax Refund? Goods purchased for more than 3 months before departure No Goods purchased for less than three months before departure Yes
In order to be able to claim refund of GST, the goods must be exported as accompanied baggage or unaccompanied luggage not later than 3 months from the date of purchase.
| Time limit of claim for tourist refund | Tourist Tax Refund? |
| Goods purchased for more than 3 months before departure | No |
| Goods purchased for less than three months before departure | Yes |
Can I use or consumed the goods before leaving Malaysia?
Non consumable goods such as clothing, cameras and watches can be used. Consumable goods such as drinks, perfume and chocolates must not be consumed wholly or partly and the packing must be in tact.
| Goods purchased by tourists | Tourist tax refund? |
| Used non-consumable goods clothing, cameras, watches purchased in Malaysia | Yes |
| Unconsumed consumable goods e.g. drinks, perfume, chocolates. | Yes |
Can I claim a refund of GST through credit card in which I used to make my purchases?
Regardless of how you made your purchase, you may choose to have the refund paid by any available method.
Can I make a claim after departure from Malaysia?
Yes you may, provided you mail the endorsed refund form within 2 months from date of endorsement by Malaysian Customs GST Refund Counter.
Can a student pass holder eligible to claim refund of GST under Tourist Refund Scheme?
Student pass holders are treated as normal foreign tourists and therefore they are eligible for GST refund under Tourist Refund Scheme if they fulfilled all conditions of TRS.
Can I claim a refund of GST under Tourist Refund Scheme if I am leaving Malaysia as a crew member of the aircraft?
No. If you are leaving Malaysia in the course of your employment as a crew member of an aircraft, you are not eligible to claim refund under TRS. However, if you are traveling as a passenger, you are eligible to make claim of refund provided that you meet all of the other requirements under Tourist Refund Scheme.
| Pass holder | Tourist tax refund? |
| Student pass holder, subject to conditions above ie purchase is to be made not more than 3 months before departure. | Yes |
| Crew member of an aircraft under employment | No |
| Crew member of an aircraft traveling as a passenger | Yes |
What type of goods are eligible for refund under Tourist Refund Scheme?
All standard rated goods are eligible for a refund under Tourist Refund Scheme with the exception of the following:
- Wine, spirits, beer and malt liquor
- Tobacco and tobacco products
- Jewellery, precious metal and gems stone
- Goods wholly or partially consumed in Malaysia (except for clothing/tax invoice to be maintain)
- Goods which are prohibited from export under written law
- Goods which are not taken out as an accompanied or unaccompanied luggage
What are the conditions for a refund under the Tourist Refund Scheme?
The conditions for refund under Tourist Refund Scheme are:
- Tourists must take the goods out of Malaysia via International Airports within 3 months of purchase.
- Tourists must take these goods out with them either in hand carried luggage (accompanied luggage) or check in luggage (unaccompanied luggage) through air mode.
- If you are claiming tourist tax refund through an approved tourist outlet, to qualify for a refund, tourists must spend at least RM300.00 threshold (inclusive of GST) with the same outlet. Accumulation of tax invoices is allowed to meet the RM300.00 threshold for purchases made on different days from the same Approved TRS Outlet/Store.
| Mode of travelling out of Malaysia | Tourist Tax refund? |
| Travelling out of Malaysia by land | No |
| Travelling out of Malaysia by air | Yes |
What must a tourist do to claim tax refund at an Approved Tourist Outlet operator?
When tourists purchase goods from an Approved Outlet, tourists are advised has to request for a tax invoice or tax receipt. Tourists who want to make the tax refund claim through an approved outlet where they make the purchases are advised to:
|
| Where to claim tourist tax refund | Minimum purchase | Verified and checked | What to do |
| (1) Claiming tourist tax refund at an approved tourist operating outlet | Minimum purchase is RM300.00 per outlet | To be endorsed by Customs GST Refund Counter at airport after check in | Mail endorsed claim form to approved outlet |
| (2) Claiming tourist tax refund at Customs GST Refund Counter | - | To be endorsed by Customs GST Refund Counter at airport after check in | - |
没有评论:
发表评论