Hi friends! 👋 I just returned from an incredible shopping trip in Brunei – and let me tell you, the bargains are still fresh in my mind! From beauty products and local snacks to tech gadgets, Brunei is full of unique and worthwhile finds. But here’s something many international travellers might not realise – you can actually claim a tax refund on your shopping here!
That’s right – under Brunei’s Tourist Refund Scheme (TRS), eligible visitors can get back the 5% Goods and Services Tax (GST) on purchases made at participating retailers. So if you’re planning a trip to Brunei and intend to shop, don’t miss out on this great opportunity to save. Let me guide you through how the refund system works and how to claim it easily before you leave the country. ✨🛍️💵
🧾 Tax Refund and Exemption in Brunei
When shopping in Brunei, prices generally include the 5% Goods and Services Tax (GST), which applies to most goods and services.
Here’s the great news: International visitors can claim a refund on this tax for eligible purchases made at participating stores under Brunei’s Tourist Refund Scheme (TRS). 🙌
That means:
✅ More budget for another plate of ambuyat or grilled satay 🍽️
✅ Extra beauty products or local crafts to take home 💆♀️
✅ And more thoughtful souvenirs for your loved ones 🎁
💡 Goods and Services Tax (GST) in Brunei
Brunei’s Goods and Services Tax (GST) is set at 5% and applies to a wide range of everyday items, including:
🛍️ Fashion and accessories
📱 Electronics and gadgets
💄 Beauty and skincare products
🍫 Snacks and packaged foods
🧃 Non-alcoholic beverages
You might not notice it at first, but this tax can quietly add up—especially if you're shopping at popular spots like The Mall Gadong, Times Square, or Yayasan Complex.
🧠 Tip: Check whether prices are marked as “inclusive” or “exclusive” of GST. Most stores include the tax in the displayed price, but it’s always wise to confirm.
📜 Brunei’s Current Tax Refund System – What’s Eligible?
In Brunei, tax refunds for tourists fall under the Tourist Refund Scheme (TRS), and only specific purchases qualify. Here’s what you need to know:
1. General Goods
This includes items such as clothing, electronics, souvenirs, accessories, and other non-consumable products.
Conditions:
- Minimum spend: BND300 (inclusive of GST) in a single receipt from a participating TRS retailer
- Purchases must be made within 2 months prior to your departure from Brunei
- Items must be taken out of Brunei within 2 months of purchase
- You must depart from an international airport, such as Brunei International Airport
2. Consumable Goods
Some consumable items, such as packaged snacks or personal care products, may be eligible for a refund. However, they must be unused, unopened, and carried out in your checked luggage.
📝 Important Notes:
- Tax refunds apply only to purchases made at approved TRS retailers (look for the “Tax-Free Shopping” sign).
- You must present the purchased items, original receipts, and your passport at the GST Refund Counter before checking in.
- ⚠️ Not all stores allow receipts to be combined or provide refunds for both general and consumable items. Always check with the store or look for the TRS logo before making your purchase.
Cheap Hotels in Brunei
5 star
Very Good180 Ulasan
Bandar Seri Begawan|0.98km dari pusat bandar
I stayed at Radisson Hotel Brunei for a business trip and had a very pleasant experience. The location is very convenient, especially for business purposes, with easy access to key areas in the city. The staff were friendly, professional, and welcoming, and I was particularly impressed that they remembered me, which made the stay feel personal and comfortable. Overall, it was a smooth and enjoyable stay, and I would consider returning for future business trips.DariSEK 1,095
Very Good591 Ulasan
Bandar Seri Begawan|1.8km dari pusat bandar
I had a great stay at Badi’ah Hotel. I received the queen-size bed and top-floor room I requested. The room was spacious, very clean, and had everything I needed. I also appreciated the airport transfer service which made things very convenient. Special thanks to the evening front desk staff who handled both my check-in and check-out, very helpful and professional. Overall, a comfortable and enjoyable experience.DariSEK 310
Very Good168 Ulasan
Bandar Seri Begawan|1.18km dari pusat bandar
Stayed here recently and found the overall value to be good, especially if you don't mind being a bit further from the city's main attractions. The room was clean and comfortable, and the price was reasonable compared to similar options in the area.
However, getting to interesting places required taking a taxi or bus, so keep in mind that it’s not the most central hotel for sightseeing. Check-in was a little confusing reception gave me the wrong directions for both location and floor, so I had to ask twice to find my room. Other than that, everything else met my expectations.
If the location isn’t a major issue for you, this hotel is a solid choice for budget travelers. Would recommend for guests looking for clean rooms and value, but advise double-checking details at reception.DariSEK 175
9 Ulasan
Bandar Seri Begawan|5.86km dari pusat bandar
The two rooms are actually three rooms, the middle one is an open kitchen and living room. The location is not good, except for the supporting commercial area downstairs, you must have a car when you go out. The staff is very nice, the only hotel where there is nothing wrong with the front desk to the room service. There is a free airport shuttle. Later, I heard that I needed to buy medicine, and I specially arranged for someone to drive us out without any cost. There are service points of large car rental companies, and travel services can also be booked with hotels. The commercial facilities are quite complete, and there will be locals eating a work meal at noon.DariSEK 448
Very Good197 Ulasan
Bandar Seri Begawan|1.25km dari pusat bandar
The hotel offers a convenient airport shuttle service. It's located in a quiet area yet is within walking distance of attractions. Late check-out is only 10 BND per hour, which was a huge convenience for us on a Friday lunchtime. We booked a two-bedroom apartment, which was great value for money. The rooms were quite spacious, and the kitchen was well-equipped. There's a washing machine, but no detergent, which would have been a nice addition. Breakfast was simple but sufficient, and the taste was decent. Overall, highly recommended.DariSEK 406
Very Good46 Ulasan
Bandar Seri Begawan|1.23km dari pusat bandar
Conveniently located, there are many restaurants and supermarkets. It can be reached within 5-10 minutes on foot. There is also a sporting goods store next to the hotel and a bakery diagonally in front. There is a pier not far from the hotel, which is convenient for sightseeing. Friendly service staff, helping to solve problems. Breakfast varies slightly every day, and most special foods can be tasted. The hotel also provides travel itineraries for your convenience.DariSEK 450
Very Good60 Ulasan
Bandar Seri Begawan|1.65km dari pusat bandar
The location is excellent. It is within walking distance to the Old Mosque and Yayasan Shopping Mall. There are restaurants nearby so you won't have any trouble finding something to eat. There is a drinking water tank on the floor so you don't have to buy water. I had to leave early in the morning due to a flight, but I was able to catch a DARTcar right away.DariSEK 689
3 Ulasan
Bandar Seri Begawan|1.44km dari pusat bandar
easy connect to the mail and acceptable hotel quick a good choiceDariSEK 718
Business travel
Very Good119 Ulasan
Bandar Seri Begawan|1.45km dari pusat bandar
The staff was amazing, everyone was super nice and very helpful.
The room itself was quite big, with independent bathroom. There was also a refrigerator. Every day we had bottles of water, coffee and tea (plus sugar and cream) in the room, plus soap and shampoo. Kettle is available in the room. Internet worked very well throughout the stay, but no internet in common areas, only in the rooms.
Breakfast was through a voucher at the restaurant in the same building, lots of options to choose from, and staff there was also very nice.
The location is quite good but a bit further away from the center of the city (although very walkable). There is a mini market just to the side of the hotel, and as mentioned a restaurant in the same building.
The only thing I would say is that it could use some minor repairs, as there are clear signs that it has not been very maintained.
For a budget hotel, I would definitely recommend it.DariSEK 259
Great49 Ulasan
Bandar Seri Begawan|2.17km dari pusat bandar
Abdul Razak Hotel Apartments is a very excellent option for the travelers who prefers to stay in a convenient but relatively quiet place.
Also, the facility and the staff are superior to make sure your stay will be pleasant while you visit Bandar Seri Begawan :)DariSEK 432
Outstanding1 Ulasan
Bandar Seri Begawan|0.56km dari pusat bandar
A stay at Rimbun Suites & Residences places you in the heart of Bandar Seri Begawan, within a 5-minute drive of Royal Regalia Museum and Sultan Omar Ali Saifuddien Mosque. This aparthotel is 1 mi (1.6 km) from Tasek Lama Recreational Park and 1.5 mi (2.4 km) from Kampong Ayer - Venice of East.Dip into one of the 2 outdoor swimming pools or enjoy other recreational amenities, which include a fitness center. This aparthotel also features complimentary wireless internet access, concierge services, and barbecue grills.Enjoy a meal at E'trigue Cafe & Lounge or snacks in the coffee shop/cafe. The aparthotel also offers room service.Featured amenities include express check-in, express check-out, and complimentary newspapers in the lobby. A roundtrip airport shuttle is complimentary (available on request).Make yourself at home in one of the 72 individually decorated guestrooms, featuring kitchenettes with full-sized refrigerators/freezers and ovens. Rooms have private balconies. 40-inch LCD televisions with satellite programming provide entertainment, while complimentary wireless internet access keeps you connected. Conveniences include desks and separate sitting areas, and housekeeping is provided daily.habis dijual
13 Ulasan
Bandar Seri Begawan|1.93km dari pusat bandar
The location is very good in the city center, it is very convenient to nearby attractions, the environment is OK, there are office and charging places in the public area, air conditioning, and the price is relatively cheap.DariSEK 163
Great7 Ulasan
Bandar Seri Begawan|2.13km dari pusat bandar
The lovely water hut is more beautiful and clean than the photo.  I really like to live on the water. I can feel the morning dusk and sunset. Walking on the trail at night in a quiet evening, you can see the light scenery of the city and the mosque on the other side. This is a great experience. The three lively and lead-in kittens are a big highlight. I like to sit on the board in the morning and enjoy a rich breakfast. Thanks to the host for sharing so many colorful water house experiences.habis dijual
0 Ulasan
Bandar Seri Begawan|3.57km dari pusat bandar
warm welcoming and good behaviour habis dijual
Good34 Ulasan
Bandar Seri Begawan|1.83km dari pusat bandar
The check in was easy the cost was affordable and the beds were comfy.
Unfortunately the hotel is just a bit far away. Brunei is a lovely place but a little bit of lack of public transport and the walking paths aren't very comprehensive so sometimes to get into the main part of the of the city it can be up to an hour pong walk.
Otherwise the hotel is great.DariSEK 210
Very Good0 Ulasan
Bandar Seri Begawan|4.47km dari pusat bandar
Qing Yun Resthouse offers top-notch services and amenities, ensuring guests experience utmost comfort. Share your photos and respond to emails at your convenience, thanks to the free Wi-Fi internet access offered by hotel. Visitors can take advantage of complimentary parking directly at the hotel. Reception services such as express check-in or check-out and luggage storage are available to accommodate your requirements.Traveling with minimal luggage is achievable at Qing Yun Resthouse due to the hotel's laundry service ensuring your garments stay fresh. Room amenities like room service and daily housekeeping contribute to making a perfect selection for your stay.Smoking is limited to specified smoking zones. Each accommodation at Qing Yun Resthouse is thoughtfully created and adorned to provide visitors with a comfortable, home-like atmosphere.In select rooms of the hotel, guests can enjoy the advantage of having air conditioning available for their convenience. At Qing Yun Resthouse, the uniquely tailored rooms provide a configuration choice resembling a balcony or terrace.Rest assured, in a few chosen rooms, the presence of a refrigerator can be found.habis dijual
Breakfast
0 Ulasan
Bandar Seri Begawan|4.08km dari pusat bandar
The environment is good and the boss is enthusiastichabis dijual
13 Ulasan
Bandar Seri Begawan|1.33km dari pusat bandar
It was the first time I came to Brunei in my life. I went to the water village, the mosque, and the royal palace. It felt too ordinary, especially the royal palace. They were not allowed to enter at all. They were just taking pictures outside the gate. Don’t go there.
But this hotel gave me the best feeling on this trip, the cheapest price and the best service! You can compare the prices and you will know that Brunei is the cheapest, needless to say.
Regarding hygiene, it is very clean. I saw that the waiter washed a lot of quilt covers and mattress covers in the morning. Unfortunately, I didn't take a picture. It seems that each guest is washed once.
Regarding food, you can buy food and make it yourself. There are so many seasonings, so much food in the refrigerator, and the waiters also cook and eat here. It is so trustworthy! This is treating passengers as family members, so I have to write a good review.
The living place is too loose, more than 20 square meters, four bunk beds, covered with cloth, don't ask me how to know the area, just check the tiles.
Needless to say, washing clothes and bathing, all kinds of liquids and powders can be used casually, and must be washed clean; the clothes of the waiters are also washed here, and the toilet is also used, which makes people feel at ease.
There is also a printer, it is very convenient to get a visa, the price is 50 cents, one piece, which is reasonable; take off your shoes when you enter the house, put them on the shoe rack, just like at home; drink coffee and sugar as you like, I don’t drink coffee, there is no shortage of sugar Drink the lemons you bought yourself, make your own lemon juice, so you don't have to buy them!
The waiter can't speak Chinese, and I can't speak English. It takes a lot of effort to speak, and she patiently helped me find a private car to Miri, 40 Brunei currency, which solved my biggest problem. Brunei's public transportation is too inconvenient, everyone should be prepared, this is not a paradise for backpackers.
Good place is much older! Not to mention, anyway, it is the only reason why I don't regret coming to Brunei this time.
Thank you boss and waiter, I don't know what your name is, for giving me good memories and a comfortable board and lodging experience!
It's a pity that I didn't take pictures of cooking and washing clothes. After going out to play, just look at the pictures of the environment!
There is also a video conference tonight, and the environment is very quiet!
I am a Chinese tourist from Shenyang, China. If you have any difficulties, you can add me on WeChat, f13342194212.
It takes time to write good reviews because I just took a shower and the washing machine is doing laundry! Tomorrow morning, I have to wait for it to be aired, so I can just write a review; in addition, I can’t speak English on this journey, so I rely on everyone’s help. If you give a real review, even if you report it to everyone, let’s make a contribution to the society!habis dijual
37 Ulasan
Bandar Seri Begawan|1.63km dari pusat bandar
Good location, in the city center, three minutes walk to Sultan Omar Ali Saifuddin Mosque, three minutes walk to Sultan Memorial Hall, two minutes walk to Water Village Pier, less than one minute walk to Brunei Royal Plaza, two minutes walk to the shopping center, there is a large supermarket in the basement of the shopping center, all kinds of goods are very complete. There are many restaurants in the shopping center, which is convenient for eating. I checked out of the original hotel before 12 noon because of the flight at 2 am the next day, and temporarily booked a small single room to rest and take a shower before going to the airport. The price is relatively cheap, the main disadvantage is that there is only one bathroom for all the rooms in the youth hostel, and the toilet and shower are all in it. If there are many guests, there will definitely be problems and it will take a long time to wait.DariSEK 202
Very Good591 Ulasan
Bandar Seri Begawan|1.8km dari pusat bandar
I had a great stay at Badi’ah Hotel. I received the queen-size bed and top-floor room I requested. The room was spacious, very clean, and had everything I needed. I also appreciated the airport transfer service which made things very convenient. Special thanks to the evening front desk staff who handled both my check-in and check-out, very helpful and professional. Overall, a comfortable and enjoyable experience.DariSEK 310
Very Good168 Ulasan
Bandar Seri Begawan|1.18km dari pusat bandar
Stayed here recently and found the overall value to be good, especially if you don't mind being a bit further from the city's main attractions. The room was clean and comfortable, and the price was reasonable compared to similar options in the area.
However, getting to interesting places required taking a taxi or bus, so keep in mind that it’s not the most central hotel for sightseeing. Check-in was a little confusing reception gave me the wrong directions for both location and floor, so I had to ask twice to find my room. Other than that, everything else met my expectations.
If the location isn’t a major issue for you, this hotel is a solid choice for budget travelers. Would recommend for guests looking for clean rooms and value, but advise double-checking details at reception.DariSEK 175
Very Good180 Ulasan
Bandar Seri Begawan|0.98km dari pusat bandar
I stayed at Radisson Hotel Brunei for a business trip and had a very pleasant experience. The location is very convenient, especially for business purposes, with easy access to key areas in the city. The staff were friendly, professional, and welcoming, and I was particularly impressed that they remembered me, which made the stay feel personal and comfortable. Overall, it was a smooth and enjoyable stay, and I would consider returning for future business trips.DariSEK 1,095
9 Ulasan
Bandar Seri Begawan|5.86km dari pusat bandar
The two rooms are actually three rooms, the middle one is an open kitchen and living room. The location is not good, except for the supporting commercial area downstairs, you must have a car when you go out. The staff is very nice, the only hotel where there is nothing wrong with the front desk to the room service. There is a free airport shuttle. Later, I heard that I needed to buy medicine, and I specially arranged for someone to drive us out without any cost. There are service points of large car rental companies, and travel services can also be booked with hotels. The commercial facilities are quite complete, and there will be locals eating a work meal at noon.DariSEK 448
Very Good119 Ulasan
Bandar Seri Begawan|1.45km dari pusat bandar
The staff was amazing, everyone was super nice and very helpful.
The room itself was quite big, with independent bathroom. There was also a refrigerator. Every day we had bottles of water, coffee and tea (plus sugar and cream) in the room, plus soap and shampoo. Kettle is available in the room. Internet worked very well throughout the stay, but no internet in common areas, only in the rooms.
Breakfast was through a voucher at the restaurant in the same building, lots of options to choose from, and staff there was also very nice.
The location is quite good but a bit further away from the center of the city (although very walkable). There is a mini market just to the side of the hotel, and as mentioned a restaurant in the same building.
The only thing I would say is that it could use some minor repairs, as there are clear signs that it has not been very maintained.
For a budget hotel, I would definitely recommend it.DariSEK 259
✅ Tax Refund Conditions – Are You Eligible in Brunei?
To qualify for a tax refund under Brunei’s Tourist Refund Scheme (TRS), you must meet the following conditions:
✅ You must be:
- A non-Bruneian citizen
- Holding a valid international passport
- Visiting Brunei on a tourist visa or under social visit status
- Departing Brunei by air from an approved international airport (e.g., Brunei International Airport)
✅ You must also:
- Present your original passport at the time of purchase (photocopies are not accepted)
- Spend at least BND300 (inclusive of GST) in a single receipt at a participating TRS store
- Make your purchase within 2 months prior to your departure
- Take the goods out of Brunei—items must be for personal use only, not for resale or commercial purposes
✈️ Important: Customs officials may inspect your purchased goods before departure. Please ensure your receipts, passport, and items are readily accessible in your carry-on luggage for smooth processing.
🔁 Tax Refund Procedures – How to Claim It in Brunei
Source: Vibrant Finsery
Here’s a step-by-step guide to help you claim your tax refund smoothly:
🛍️ At the Store:
- Shop as usual at a participating Tourist Refund Scheme (TRS) retailer. Look for the “Tax-Free Shopping” sign.
- At the time of payment, inform the cashier that you wish to apply for a tax refund.
- Present your original passport for verification. The store will record your details and issue a tax refund form along with the official purchase receipt.
- Keep all tax refund documents and receipts well-organised in a folder or pouch for easy access later.
🛫 At the Airport:
- Arrive at least 3 hours before departure to allow enough time for the refund process.
- Head to the Tourist Refund Counter located at Brunei International Airport.
- Present your passport, original receipts, tax refund forms, and the purchased goods for inspection. Customs officers may check your items to confirm eligibility.
- Once approved, your refund will be issued either in cash (Brunei Dollars) or credited to your credit card, depending on the facilities available.
🧠 Tip: Procedures and refund counter hours may vary, so it’s a good idea to check in advance. Make sure your goods and documents are easily accessible in your carry-on bag for a hassle-free process.
Recommended Hotels in Brunei
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🏪 Duty-Free and Tax-Free Shopping in Brunei – Where to Go?
Looking to make the most of tax-free shopping in Brunei? Here are some popular spots that tourists often visit for great deals:
🛍️ The Mall, Gadong – A popular shopping centre offering a variety of fashion brands, accessories, and lifestyle products.
📱 Acer Concept Store / Netcom – Trusted locations for electronics, laptops, and IT accessories.
💄 Hua Ho Department Store / Supa Save – Well-stocked with beauty products, skincare, personal care, and health supplements.
👗 Times Square Shopping Centre – Features a good mix of local and international fashion brands in a comfortable setting.
🎁 Yayasan Sultan Haji Hassanal Bolkiah Complex – Ideal for finding local souvenirs, Bruneian crafts, and traditional gifts with cultural significance.
🔥 Brunei Tax Refund Tips
Source: iMoney.my
Here are some useful tips I wish I had known before shopping in Brunei—learn from my experience! 👇
🔖 Keep Your Passport Handy
Don’t tuck it away deep in your bag—you’ll need to present your original passport every time you shop at a participating TRS store.
🗃️ Stay Organized
Keep all your receipts, tax refund forms, and purchase documents together. Using a small folder or pouch helps prevent losing anything important.
🛍️ Plan Your Purchases
Try to shop at fewer stores but meet the minimum spend of BND300 per receipt to qualify for the refund, instead of making many small purchases.
⛔ Keep Goods Accessible
Customs may want to inspect your purchases at the airport, so keep items unpacked and easy to present.
📍 Airport Refund Counters Are Your Backup
If you forget to get your refund at the store, you can still claim it at the Tourist Refund Counter located at Brunei International Airport.
📱 Use Translation Apps
Some shop staff may have limited English, so apps like Google Translate can help speed up communication.
💳 Use a Credit Card with No Foreign Transaction Fees
Paying with a card that offers good exchange rates and no extra fees can save you money compared to exchanging cash.
Flights from Kuala Lumpur to Brunei
- Pergi Balik
- Sehala
- direct cheapest
KUL06:302j 25mTanpa hentiBWN08:55Kuala Lumpur - Bandar Seri Begawan|Rab, 1 Apr|AirAsiaBWN16:302j 25mTanpa hentiKUL18:55Bandar Seri Begawan - Kuala Lumpur|Isn, 6 Apr|AirAsiaSEK 1,028SEK 1,27019% off19% offSEK 1,270SEK 1,028 - KUL06:302j 25mTanpa hentiBWN08:55Kuala Lumpur - Bandar Seri Begawan|Isn, 9 Mac|AirAsiaBWN16:302j 25mTanpa hentiKUL18:55Bandar Seri Begawan - Kuala Lumpur|Sab, 14 Mac|AirAsiaSEK 1,028SEK 1,27019% off19% offSEK 1,270SEK 1,028
- KUL06:302j 25mTanpa hentiBWN08:55Kuala Lumpur - Bandar Seri Begawan|Isn, 9 Mac|AirAsiaBWN16:302j 25mTanpa hentiKUL18:55Bandar Seri Begawan - Kuala Lumpur|Jum, 13 Mac|AirAsiaSEK 1,028SEK 1,27019% off19% offSEK 1,270SEK 1,028
KUL1:00 PM3j 5mTanpa hentiBWN2:00 PMKuala Lumpur - Bandar Seri Begawan|Sat, Feb 28|AirAsia
BWN1:00 PM3j 5mTanpa hentiKUL2:00 PMBandar Seri Begawan - Kuala Lumpur|Sat, Feb 28|AirAsiaCari Penerbangan LainCari Penerbangan Lain
Tambang penerbangan yang dipaparkan dari ${{departCityName}} ke ${{arrivalCityName}} adalah berdasarkan harga purata daripada pelbagai syarikat penerbangan untuk 3 bulan seterusnya, mengikut pangkalan data Trip.com terkini.
Final Thoughts – It’s Absolutely Worth It!
Shopping in Brunei is already a wonderful experience, but getting a tax refund on top of that? Now that’s a real bonus 🏆. The process may seem a little daunting at first, but once you’re familiar with it, claiming your refund becomes second nature. If you’re planning a trip to Brunei soon, my advice is: shop smart, shop tax-free! 🛍️✨ And don’t forget your passport—plus, maybe leave some extra space in your luggage just in case. 😉
✈️ Book your flight to Brunei now on Trip.com
🏨 Find the best hotel deals in Bandar Seri Begawan and beyond
📱 Get a Brunei eSIM for fast internet as soon as you arrive
Happy travels, fellow travellers—enjoy your Bruneian shopping spree! ❤️
FAQs: Brunei Tax Refund
What is the Tourist Refund Scheme (TRS) in Brunei?
The TRS allows eligible international tourists to claim a refund on the 5% Goods and Services Tax (GST) paid on goods purchased from participating stores in Brunei. It helps visitors save money on their shopping before leaving the country.Who is eligible to claim a tax refund in Brunei?
Non-Bruneian citizens holding a valid international passport, visiting Brunei on a tourist visa or social visit status, and departing from approved international airports are eligible to apply for a tax refund on qualifying purchases.What is the minimum spend required to qualify for a tax refund?
You must spend at least BND300 (including GST) in a single receipt at a participating store to qualify for the tax refund under the TRS.How and where can I claim my Brunei tax refund?
You can claim your tax refund at the designated Tourist Refund Counter located at Brunei International Airport. You must present your original passport, receipts, tax refund forms, and the purchased goods for inspection before departure.