# Malaysia Tourist Refund Scheme (TRS)

What Is It

The Tourist Refund Scheme (TRS) is a tax facilitation program managed by the Royal Malaysian Customs Department. It allows short-term foreign tourists visiting Malaysia to claim refunds on sales taxes paid on eligible goods purchased from registered 'Approved Outlets' during their stay, upon departure via international airports.

Who Is Eligible

  • Foreign tourists who are not Malaysian citizens or PRs.
  • Must not be employed in Malaysia.
  • Must depart Malaysia via airplane from eligible international airports.
  • Purchase must exceed RM300 (inclusive of tax) at a single approved retailer.

    • Required Documents

  • Original Passport.
  • Tax Invoice (Resit Rasmi Cukai) from the approved retail outlet showing TRS transaction codes.
  • The physical purchased goods (must be unused and in original packaging for inspection).
  • Flight ticket / Boarding Pass.

    • Step-by-Step Procedure

    1. Purchase Goods: Shop at registered 'Approved Outlets' displaying the Tourist Tax Refund logo. Request a Tax Invoice with TRS refund validation form details. 2. Arrive at Airport: Arrive early at the international airport (at least 3 hours before flight). 3. Visit Customs Verification Counter: Prior to check-in, present your passport, flight booking, tax invoices, and the physical goods to the Customs TRS Counter for inspection and stamp endorsement. 4. Bag Check-In: Once verified, you may check in your bags. 5. Visit Refund Desk: After security control, visit the Approved Refund Agent counter inside the international departure lounge. 6. Collect Refund: Settle the refund payment in cash or request credit card account refund credit.

    Cost & Processing Time

  • Cost: Free of charge to apply. An administrative processing fee is deducted from the refunded tax amount by the refund agent.
  • Processing Time: Customs verification takes 10 to 15 minutes.

    • Where to Apply

  • Customs TRS Verification Counters at KLIA Terminal 1 & 2, Penang International Airport, Senai International Airport, and Kota Kinabalu International Airport.

    • Important Notes

  • Goods must be exported from Malaysia within 3 months from the purchase date.
  • Refund claims are not applicable to consumable products consumed in Malaysia (e.g. food/beverages, hotel rooms, car rentals).