Malaysian Goods & Services Tax Customs Department GST : Claiming Refunds

Organization : Malaysian Goods & Services Tax Customs Department
Service Name : Claiming GST Refunds
Country: Malaysia

Website : http://gst.customs.gov.my/en/ib/Pages/ib_clm.aspx

Claiming GST Refunds :

Any refund of tax may be offset against other unpaid GST, customs and excise duties. Refund will be made to the claimant within 14 working days if the claim is submitted online or 28 working days if the claim is submitted manually.

Related : Check GST Status Malaysian Goods & Services Tax : www.statusin.org/29252.html

Who are entitled to claim for GST refund under TRS:
** Foreign tourist (neither a citizen nor a permanent resident of Malaysia).
** Not a member of the cabin or flight crew of the aircraft leaving Malaysia.
** Students entering or staying in Malaysia on a student pass subject to condition that the goods are taken out of Malaysia within 3 months from the date of purchase.
** A foreign diplomat departing from Malaysia permanently subject to condition that the goods are taken out of Malaysia within 3 months from the date of purchase or completion of service.

What are the goods that qualify for claim under TRS:
Claims for refund can be made on all goods for which GST has been paid with the exception of the following:-
** Wine, spirits, beer and malt liquor.
** Tobacco and tobacco product.
** Precious metal and gems stone.
** Goods consumed in Malaysia wholly or partially.
** Goods consumed in Malaysia wholly or partially.

Where to claim for GST refund;
All claims can be made from refund agents located at the Malaysian International Airports.

When to claim:
Upon leaving Malaysia by air mode only.

How to claim for the GST refund:
Criteria:-
** The goods is purchased at the approved TRS outlets.
** Must hold a valid tax invoice endorsed by the operators of the TRS outlets.
** Spend at least RM300.00 at any approved outlet.
** Depart with the goods through any international airport within 3 months from the date of purchase.

Verification by customs:
** The goods must be presented for certification by the customs officers at the airport located in the departure lounge after immigration clearance.
** For bulky item which need to be packed and checked in as luggage, the goods must be presented for certification by customs at the GST Refund Inspection Counter located in the departure hall before the check in.

Submission of claim:
** The application form can be obtain from the Customs Inspection Counter located in the departure hall before the check in or at the TRS refund agent at the airport or at any approved TRS outlet.
** The complete application form has to be submitted to the TRS refund agent located in the departure lounge after immigration clearance.
** Claim can be made after departure from Malaysia by mailing the endorsed refund form within 2 months from date of endorsement.

Mode of refund:
** Cash refund for claim below RM300.00

For claim exceeding RM300.00, the refund can be made through following option:-
** Bank cheque.
** Credit card account.
** Bank account.