TRS claim - original packaging

[Haplo]

I actually spoke to one of the officer when I claimed my phone that costed $999 (so it is worth $909 after GST refund) and declared on the way back. She said they are not here to catch people who is just over the limit, but people that is claiming on like $5,000 items and bringing it back.

 

[JessicaTam]

Having been in that situation. And after declaring my new but used iPhone that I claimed a GST refund on when leaving Australia, the answer seems to be: "According to the officer's discretion".

My iPhone cost a bit more than the import limit.

But I was fine. The officer used their discretion to devalue my used iPhone to below the import limit.

I doubt you'll ever find what the discretionary devaluation adjustment can be.

I expect it would have to be within reason.

Yep, I declared a laptop that I had claimed the GST on. “Thanks for declaring it” and waved through.

 

[markis10]

I doubt you'll ever find what the discretionary devaluation adjustment can be.

Customs will use the deductive (later sales) value most likely in this case which values the goods as if they were sold on the spot at the time of valuation, often using the published depreciation schedules for various goods the ATO provide ATO Depreciation Rates 2021 • Laptop

Will never forget my interaction in Perth with Border force insisting I had used my new golf clubs in Singapore, after a bit of back and forth I agreed I had used them in the hotel room for practice, at which point a 25% deduction was made to their value dropping them below the threshold so I was free to go. I can be a slow learner with some things.