Hugh

All the international airports [Aust I mean] operate the same. You are able to 
have in your possession [purchase] and use the iPhone for 30 days prior to 
departure, so it can be either unopened in original box or opened. You need the 
original receipt showing GST. They will check the serial number. The Customs 
officer will refund you the GST on the spot, actually by credit card deposit or 
you may choose a cheque to be sent to you/paid into your bank. But instead of 
the 10 per cent GST you will receive only 9 per cent because Customs retains 
one per cent. But you do need to have the phone in your hand.

I went through this last year en route from Sydney to Singapore. No problems. 
There is a special office in the departure area, after customs/immigration, I 
think it is called Tax Refund or something. But there will be good web site 
maps of Perth departure areas. I don't know if there is an Apple shop in the 
duty free area [you can check] but if so that may be your easiest way but I 
would ring them first to ensure they have an iPhone 4S available, the reports 
of stock shortage. If you buy from the Apple store on line their receipt will 
clearly show a GST amount whereas if you just buy from any downtown shop they 
may not provide a fully itemised receipt unless you make it clear why you want 
one.

I had my iPhone 4 already loaded with apps etc when I departed and was lucky 
enough to deal with a Customs officer who also was an iPhone aficionado and we 
had a nice discussion. I might add I also once worked for Customs so we that 
made it easier. The Customs website also has detailed instructions.

HTH

...........................

Peter Sealy
Thurgoona AUSTRALIA

Any speling errors in this document are due to software bugs.






On 25/10/2011, at 5:38 PM, Hugh Griffiths wrote:

> Does anyone know of anywhere you can buy an Iphone 4s 64GB black in perth tax 
> free, if not does anyone have any experience with buying and then claiming 
> the tax at the airport, does the phone have to be unopened when you go to the 
> tax counter?, and in this case does anyone know any retailers that have a 
> black iphone 4s 64GB?
> 
> Best Regards
> Hugh Griffiths
> 
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