New TRS rules? Goods no longer included in cap?

[SYD]

So just to clarify, the fact that the laptop has now been used, and in my opinion I couldn't sell it for more than $900, doesn't matter?

There’s discussion earlier on about using a “depreciated“ value - which is a bit subjective but has worked for some in the past.

Whereas if you were able to pool then you’re well within the limits based on purchase price.

 

[ninja-tim]

Missus had claimed clothing and shoes at TRS, over the $900 limit. Agent was nice and friendly and it was quiet as it was only 7am. No hint that we would get flagged on way home. Missus says they will usually photocopy invoice if they want to check you on arrival back in country, which didn't happen this time.

There was a handbag on the same receipt as a piece of clothing we were claiming that the agent asked about, which we said we weren't claiming. That would have most likely triggered a warning on the way back.

On Arrival back home we checked No to everything as I believe Clothing/footwear is considered personal goods and excluded from the $900 cap?

Also at the same time, a Bali flight had arrived and it appeared most Bali pax were getting shuffled into the red Customs line (which was very long) to get checked, possibly for footwear contamination in luggages?

 

[OZDUCK]

Missus had claimed clothing and shoes at TRS, over the $900 limit. Agent was nice and friendly and it was quiet as it was only 7am. No hint that we would get flagged on way home. Missus says they will usually photocopy invoice if they want to check you on arrival back in country, which didn't happen this time.

There was a handbag on the same receipt as a piece of clothing we were claiming that the agent asked about, which we said we weren't claiming. That would have most likely triggered a warning on the way back.

On Arrival back home we checked No to everything as I believe Clothing/footwear is considered personal goods and excluded from the $900 cap?

Also at the same time, a Bali flight had arrived and it appeared most Bali pax were getting shuffled into the red Customs line (which was very long) to get checked, possibly for footwear contamination in luggages?

Quite right clothes/footwear, except for fur apparel, do not come under the $900 limit. Leatherware such as a handbag would come into the $900

 

[jjslow]

Replying to this really quite late - but I'm checking this out as I'm about to fly OS.

Here's the yet another answer from ABF:

Personal goods
The following personal goods are free from duty and tax

• personal clothing and footwear (excluding fur apparel)
• articles for personal hygiene and grooming (excluding perfume concentrates)
• goods owned and used by the traveller overseas for 12 months or more, such as
• personal effects, furniture, household goods and fur apparel (excluding alcohol and tobacco)
• goods imported temporarily (note: a security deposit may be required by ACBPS), and
• goods that were previously exported from Australia (excluding goods that were purchased at a duty-free shop in Australia or goods for which a TRS claim has been made).

Source: Australian Customs and Border Protection Service - A guide for travellers, know before you go

It goes on to say:

If you are considering bringing goods back to Australia for which a TRS claim has been made, you should declare the goods and may be required to pay back the GST refund. Penalties apply to undeclared taxable goods.

So they do seem clear that you should declare.

I'm still inclined to read the very clear instructions on the Incoming passenger card - because that's what I'll be reading just before I hand it over - and it's pretty clear as well:

Are you bringing into Australia:

3. Goods obtained overseas or purchased duty and/or tax free in Australia with a combined total price of more than AUD$900, including gifts?​

​

The answer to that question will be "No".

"goods owned and used by the traveller overseas for 12 months or more"

Does anyone know if this applies to a laptop purchased for a 1 year + trip? Would it still need to be declared after say 15 months have passed when returning?

 

[Le Clair]

"goods owned and used by the traveller overseas for 12 months or more"

Does anyone know if this applies to a laptop purchased for a 1 year + trip? Would it still need to be declared after say 15 months have passed when returning?

No, it sounds like the laptop was used overseas for 15 months, so it would not need to be declared.

 

[blacksultan]

Does anyone know if one can show larger quantities of smaller goods contained within baggage to be checked in with customs staff before checking in ? Smaller items like chocolates etc to be gifted overseas ? I can’t Carry all in my cabin bag .or is this process only for bulky large goods only ?
Thanks in advance .

 

[Daver6]

Does anyone know if one can show larger quantities of smaller goods contained within baggage to be checked in with customs staff before checking in ? Smaller items like chocolates etc to be gifted overseas ? I can’t Carry all in my cabin bag .or is this process only for bulky large goods only ?
Thanks in advance .

Not specifically your scenario, but I've found the customs folks prior to check-in to be downright a***holes when it comes to this sort of thing. They just stand by you have to show it blah blah blah.

A couple of times Ive just checked some of the stuff and been honest with the TRS team. Ive said if its an issue just deduct that portion. Never been an issue for me. YMMV though.

 

[blacksultan]

Not specifically your scenario, but I've found the customs folks prior to check-in to be downright a***holes when it comes to this sort of thing. They just stand by you have to show it blah blah blah.

A couple of times Ive just checked some of the stuff and been honest with the TRS team. Ive said if its an issue just deduct that portion. Never been an issue for me. YMMV though.

But aren’t you supposed to show it anyway either before or after check in ? So if it’s many little items .is that ok ?

Post automatically merged: Dec 14, 2022

Not specifically your scenario, but I've found the customs folks prior to check-in to be downright a***holes when it comes to this sort of thing. They just stand by you have to show it blah blah blah.

A couple of times Ive just checked some of the stuff and been honest with the TRS team. Ive said if its an issue just deduct that portion. Never been an issue for me. YMMV though.

Thanks for the response

 

[Daver6]

But aren’t you supposed to show it anyway either before or after check in ? So if it’s many little items .is that ok ?

Post automatically merged: Dec 14, 2022

Thanks for the response

If you show before checkin they need to stamp your receipt showing it as sighted. For me with bulky clothing they flat out refused telling me I need to take it through. Simply wasn't practical.

 

[Beano]

Great thread! Wish I new it was here earlier. I travel regularly between NZ and OZ. I am tempted to buy something like a camera >$900 and claim TRS, but if I bring it back a month later will that be a problem? I suppose it may be best not to claim TRS.

Also it looks like the goods must be all purchased from one retailer if buying several. You can't mix items from different sellers.

 

[SYD]

Great thread! Wish I new it was here earlier. I travel regularly between NZ and OZ. I am tempted to buy something like a camera >$900 and claim TRS, but if I bring it back a month later will that be a problem? I suppose it may be best not to claim TRS.

Can you split it to camera body and seperate lens?

Also it looks like the goods must be all purchased from one retailer if buying several. You can't mix items from different sellers.

You have to spend $300+ at the same ABN (it can be multiple times / days within the timeframe to make up the $300+). But you can lodge multiple $300+ claims from different retailers.

 

[Beano]

Can you split it to camera body and seperate lens?

You have to spend $300+ at the same ABN (it can be multiple times / days within the timeframe to make up the $300+). But you can lodge multiple $300+ claims from different retailers.

Can split. its a DSLR but each is >$900

Thanks. I think I misread the instructions. You can't make up the $300 from different retailers.

I remember when leaving the UK one time there was no lower limit, but that was a few years ago.

 

[SYD]

Can split. its a DSLR but each is >$900

Thanks. I think I misread the instructions. You can't make up the $300 from different retailers.

I remember when leaving the UK one time there was no lower limit, but that was a few years ago.

If you’re a suit wearing regular traveller, don’t forget to do a TRS claim if you time a new suit purchase with a trip! We went to a wedding in WLG pre-Covid and I was carry a new suit in a bag onboard anyway and literally remembered that I could claim the GST moments before leaving for the airport! Plus clothes aren’t part of the $900 limit from memory?

 

[Beano]

Seems not possibel in UK anymore unless posted to your home address. Then, no doubt your home tax man will claim GST.

 

[blacksultan]

Not specifically your scenario, but I've found the customs folks prior to check-in to be downright a***holes when it comes to this sort of thing. They just stand by you have to show it blah blah blah.

A couple of times Ive just checked some of the stuff and been honest with the TRS team. Ive said if its an issue just deduct that portion. Never been an issue for me. YMMV though.

Luckily I got a great friendly customs guy !

 

[cdp88]

We just left and made a fairly large TRS claim. A lot was for gifts we are leaving overseas but some are things we will bring back. I was specifically warned that the $1500 phone I claimed if reimported would need to be declared and GST repaid and the agent noted the IMEI number of the phone. She asked my date of return flight and made a note that I was advised to declare this on return. Based on the discussion above, I’m inclined to declare this, pool our limits ($1800) and trust we will be able to avoid paying anything back. I think this approach of being honest and upfront is lower risk than trying to run the gauntlet particularly given the very clear warning I received and information gathered.

A lot of the other items we claimed were miscellaneous goods and they don’t really have much details/information about these apart from them being clothing or who they were purchased from. We will be bringing most of these back but I do wonder how they could tell that the collection of shirts/jeans I claimed GST on are the same shirts/jeans in my suitcase and weren’t items I already owned.

When you read the concession rules it does appear confusing in relation to clothing (although not for furs it would appear). It seems to suggest declare all TRS items on return and repay duty unless another exemption applies e.g. all personal clothing except furs.

I remember many years ago my partner then living temporarily overseas bought me a laptop, valued at around $1200 at the time. I brought this back and foolishly declared it. They took me through the process of calculating the duty based on the invoice I had from the overseas purchase. I reckon I shouldn’t have said anything and just carried on through.

The $900 limit, not having been changed for years, is annoying. Everything else increases in price but not the value of the concession.

 

[Daver6]

We just left and made a fairly large TRS claim. A lot was for gifts we are leaving overseas but some are things we will bring back. I was specifically warned that the $1500 phone I claimed if reimported would need to be declared and GST repaid and the agent noted the IMEI number of the phone. She asked my date of return flight and made a note that I was advised to declare this on return. Based on the discussion above, I’m inclined to declare this, pool our limits ($1800) and trust we will be able to avoid paying anything back. I think this approach of being honest and upfront is lower risk than trying to run the gauntlet particularly given the very clear warning I received and information gathered.

A lot of the other items we claimed were miscellaneous goods and they don’t really have much details/information about these apart from them being clothing or who they were purchased from. We will be bringing most of these back but I do wonder how they could tell that the collection of shirts/jeans I claimed GST on are the same shirts/jeans in my suitcase and weren’t items I already owned.

When you read the concession rules it does appear confusing in relation to clothing (although not for furs it would appear). It seems to suggest declare all TRS items on return and repay duty unless another exemption applies e.g. all personal clothing except furs.

I remember many years ago my partner then living temporarily overseas bought me a laptop, valued at around $1200 at the time. I brought this back and foolishly declared it. They took me through the process of calculating the duty based on the invoice I had from the overseas purchase. I reckon I shouldn’t have said anything and just carried on through.

The $900 limit, not having been changed for years, is annoying. Everything else increases in price but not the value of the concession.

Given you can pool, I'd just declare it then. Shouldn't be an issue. I'd also suggest that the value of a used second hand phone is also no longer $1500.

Re the clothes. I'd suggest that worn clothing is less than 50% of purchase price. I wouldn't even declare the clothes to be honest.

Agree re the $900 limit. It's a little like the $300 limit for full immediate write-off of an asset in your personal income tax. That $300 limit has been in place for at least two decades! Surely it should be indexed?

 

[SYD]

Given you can pool, I'd just declare it then. Shouldn't be an issue. I'd also suggest that the value of a used second hand phone is also no longer $1500.

Re the clothes. I'd suggest that worn clothing is less than 50% of purchase price. I wouldn't even declare the clothes to be honest.

Agree re the $900 limit. It's a little like the $300 limit for full immediate write-off of an asset in your personal income tax. That $300 limit has been in place for at least two decades! Surely it should be indexed?

Aren’t Clothes exempt from the $900 limit anyway? So no need to declare on return (despite claiming TRS)?

The phone is a curious one - having being pinged by ABF. I probably would have made it clear up front that two allowances will be pooled and see where that went. Otherwise, normally if you‘re within your limit or pooled limit I wouldn’t normally declare. There’s a similar case discussed up thread a while back.

 

[cdp88]

Thanks for that advice.

It is possible they wouldn’t flag me anyway and that raising the phone is unnecessary. What I don’t want is a detailed investigation of everything I have brought back.

I might just say “I don’t have more than $1800 but as we purchased something and claimed TRS I’m declaring it even though I’m under the limit as per the advice TRS gives you”.

 

[makingit]

I've read through this entire thread and it's been super-helpful - thank you to everyone who contributed with opinions and experiences!

I have a specific question that I don't think has been discussed yet, interested in hearing your thoughts.

If I:
- purchase a smartphone for $1900,
- make a TRS claim on my way out of Australia (ie GST refund of $172.73)
- declare this item on my return to Australia,
- but pool my duty-free concession allowance with my partner (ie $1800),

then will my item be assessed based on the GST-inclusive purchase price (of $1900), or the ex-GST purchase price (of $1727.27)?

The ABF website, as far as I can see, doesn't really specify on this fine detail.

It's a minor difference, but could be key to whether I need to repay the entire GST refund, or just scrape in under the concession allowance!

Would be grateful for any guidance/opinions on this question...