Are you qualify for Tourist Refund Scheme (TRS)?

  • Spent at least SGD 100 (including GST) at participating shops. You are allowed up to gather up to 3 same-day invoices/receipts from participating shops that are bearing the same GST registration number to meet this minimum purchase amount. Shops that are participating in the TRS will have one of the following “Tax Free” shopping logos displayed in the shop. You may also check with the retailers whether your purchases are entitled for GST refund;

    
  • Depart Singapore with your purchases via location below within two (2) months from the date of purchase and twelve (12) hours after obtaining approval of your GST refund.

  • ​If you are departing from the cruise terminal: 

    • GST refund will only be available for purchases made before 01 July 2017. Please note that the Electronic TRS (eTRS) facilities at the cruise terminal will be removed after 31 August 2017.

    • Declare that you are departing Singapore and provide cruise itinerary as documentary proof that you will not return to Singapore via the same voyage on the same ship; and confirm that you will not be returning to Singapore within forty eight (48) hours.

    • You are not entitled for GST refund if you are departing Singapore on a cruise-to-nowhere, round-trip cruise and regional ferry. 

  • Claim your GST refund from the approved central fund counter operator within two (2) months from the date of approval of the application.

  • Purchases with GST charged are qualify for GST refund except:

    • Goods that you have consumed or used in Singapore.

    • Goods that are exporting for commercial or business purposes.​

    • Goods that will be exported by freight.

    • Accommodation in hotel, hostel and services. 

As a tourist in Singapore, you must satisfy the following criteria: 

  • You are not a Singapore Citizen or Singapore Permanent Resident;

  • You spent 365 days or less in Singapore in the last twenty four (24) months before the date of purchase;

  • You have not been employed in Singapore in the past six (6) months before the date of purchase;

  • You are not a crew member of the aircraft or ship on which you are departing from Singapore;

  • Your age must be sixteen (16) years or above at the time of purchase;

  • For student pass holder, your purchase must be in the last four (4) months before the expiry of your student pass and intend to leave Singapore with the goods and remain outside of Singapore for at least twelve (12) months. 

Electronic Tourists Refund Scheme (eTRS) 

​The Electronic Tourists Refund Scheme (eTRS) was introduced to ease your GST refunds application electronically, which means you are no longer required to fill up various refund forms issued by the participating retail shops. Upon making purchases at the retail shop, you are required to present your original passport to prove your eligibility under the TRS.

How to use eTRS to claim your refund:

  1. You are encouraged to choose one credit / debit card to be used as an eTRS Token to link up all your purchases that are entitled for GST refund. With this Token, you are able to retrieve all purchases at the eTRS self-help kiosk that are located in the airport and cruise terminal.
    Note: You can use any other credit / debit card or cash to make payment for your purchases. 

  2. If you do not wish to use a credit / debit card as eTRS Token, you are advise to collect the eTRS Ticket issued by the retailer at the point of purchase. You need to scan each eTRS Ticket at the eTRS self-help kiosk that are located in the airport and cruise terminal.

 

Where to claim your refund:

Apply your GST refund via the Electronic Tourists Refund Scheme self-help kiosks (eTRS kiosks) at the following location:​

* The eTRS kiosks at the cruise terminal will not be available after 31 August 2017.

 

How to claim your refund:

  1. Check-In / Hand-Carry Purchases.

  • If you are planning to check-in your purchases at the airport or cruise terminals, please apply your GST refund at eTRS self-help kiosks in the Departure Check-In Hall (before departure immigration). This is due to the Singapore Customs may want to examine your purchases before processing your refund. If you have checked in your purchases prior to your refund application, you will not be entitled to a refund.

  • If you are planning to hand-carry your purchases at the airport or cruise terminals, you can apply your GST refund at eTRS self-help kiosks in the Departure Transit Lounge (after departure immigration).

  2. ​How to use eTRS self-help kiosk:

  • Swipe your passport and the credit / debit card that you have selected as eTRS Token to retrieve all your purchases. If you did not choose a credit / debit card as eTRS Token, you are required to scan each eTRS Ticket to retrieve the purchase details.

  • Once the purchase details are retrieved, follow the instructions printed on the screen and proceed to apply your GST refund.

  • You will then be asked to choose a refund method. Refund method differs based on the departing location:

    • Changi Airport (Credit Card or Cash)

    • Seletar Airport / Cruise Terminals (Credit Card or Bank Cheque)​

  • Collect the Notification Slip issued by the kiosk. Please read the instructions printed in the slip carefully. If physical inspection on your purchases becomes necessary, please proceed to the Customs Inspection counter for further verification. You need to present the following to the customs officers.

    • Your purchases;

    • Original receipts / invoices;

    • eTRS Tickets;

    • Boarding Pass / Confirmed Air Tickets / Confirmed Cruise Itinerary

  3. ​Refund collection:

  • For cash refund, proceed to GST Cash Refund counter in Departure Transit Lounge (after immigration departure) with your Notification Slip to collect your cash. ​

  • For credit card refund, the refund will be credited to your specified credit card within ten (10) days.

  • For bank cheques refund, provide your name and mailing address on the Notification Slip and drop the slip into the designated cheque refund box. The bank cheque will be mailed to you after forteen (14) days​

Note: Due to handling fees, your actual refunded amount will be less than the total GST that you’ve paid. Please refer to the eTRS Ticket issued to you for more details on the handling fees.

Please click this link to find out more information on the eligibility and criteria of the refund scheme.