Eligibility for the Electronic Tourist
Refund Scheme
As a tourist in Singapore, you may claim a refund on
the 7% Goods and Services Tax (GST) paid on your purchases
made at participating retail shops before you leave
Singapore. GST refund is applicable for purchases above
SGD 100. A handling fee for the refund service will be
deducted from the GST amount.
Tourists may apply for their GST refund at the departure
hall of Changi International Airport and Seletar Airport
within two months from the date of purchase, subject to
satisfying the eligibility criteria and conditions of the
scheme. Tourists who are departing from Singapore on an
international cruise (excluding cruise-to-nowhere,
round-trip cruise and regional ferry) via Marina Bay
Cruise Centre Singapore and the International Passenger
Terminal at HarbourFront Centre may also qualify for tax
refund. The final destination of the ship’s voyage must
not be Singapore and where the voyage involves the ship
returning to Singapore on one or more occasions, the
tourists may only claim GST refund on the ship’s last
departure from Singapore in that voyage.
To be eligible for a GST refund under this scheme, you
must satisfy all the following criteria:
• You are not a Singapore citizen or permanent resident of
Singapore;
• You have not spent more than 365 days in Singapore in
the last 24 months before the date of your purchase;
• You have not been, at any time, employed in Singapore in
the past 6 months before the date of purchase;
• You are 16 years old or above at the time of purchase;
• You are not a member of the crew, of the aircraft or
ship on which you are departing Singapore.
You may claim a refund of the GST charged on the goods
purchased except for:
• Goods wholly or partly consumed in Singapore
• Goods exported for business or commercial purposes
• Goods that will be exported by freight
• Services such as accommodation in a hotel, hostel,
boarding house, or similar establishments, car rental,
tour charges.
For information on the tourist’s eligibility criteria and
conditions of the scheme, please visit
www.iras.gov.sg.
Refunds via the Electronic
Tourist Refund Scheme (eTRS)
Claiming your GST refund is easy and hassle-free—thanks
to the eTRS. Simply choose one credit/debit card as a
Token for tagging your purchases entitled for refund. This
Token will allow you to easily retrieve all of your
purchases’ details, at one go when you apply for GST
refunds using the eTRS self-help kiosks at the airport and
cruise terminal. Alternatively, you can use the eTRS
Tickets issued at the point of purchase to apply for your
tax refunds at the airport and cruise terminal. Payment
for your purchases can be made with any credit/debit card
or cash.
4 Simple Steps to Claim
Your Tax Refund:1. At the Shops
When shopping at participating retail shops, use one
credit/debit card as your Token to link up all your
purchases. Ask for your eTRS Ticket and original
invoice/receipt before leaving the shop. Some retailers
may request to see your passport for verification
purposes.
2. Before Departure
If you plan to check-in your purchases,
first apply for your GST refund at the eTRS self-help
kiosk located at the Departure Check-in Hall (before
departure immigration) of airport or Level 1 of cruise
terminal using your Token or eTRS Tickets. You will not be
entitled to a refund if you have checked-in your purchases
prior to the application.
If you plan to hand-carry your purchases,
proceed to the Departure Transit Lounge (after departure
immigration) of airport or Level 2 of cruise terminal with
your purchases and apply for GST refunds at the eTRS
self-help kiosk.
3. At the eTRS Self-Help Kiosk
Use the credit/debit card that you have assigned as a
Token to retrieve all your purchase details. Otherwise,
scan your eTRS Tickets individually to retrieve your
purchase details. Follow the instructions on the eTRS
self-help kiosk to apply for your GST refund claims.
Please collect the notification slip issued by the kiosk
to check if you are required to proceed to the Customs
Inspection Counter for further verification. You may be
required to show your purchases, original invoice/receipt
and boarding pass/confirmed air ticket/confirmation slip
showing the cruise itinerary at the Customs Inspection
Counter.
4. Collect Your Refund
For departure via Changi International Airport, the
refund will be made to you either by credit card or cash.
For departure via Seletar Airport, Marina Bay Cruise
Centre Singapore or International Passenger Terminal at
HarbourFront Centre, the refund will be made to you either
by credit card or bank cheque.
If you have chosen to have the refund credited
directly into your credit card, you may proceed
to boarding after completing your claims. The approved
refund amount will be credited to your specified credit
card within 10 days.
If you have chosen cash refunds,
proceed to the Central Refund Counter in the Departure
Transit Lounge (after departure immigration) with the
approved Notification Slip to collect your cash.
If you have chosen bank cheque refund,
you have to complete your particulars such as payee name
and mailing address on the approved Notification slip and
drop the slip into the designated cheque refund box
provided. The bank cheque will be mailed to you 14 days
from the date of deposit of the approved notification slip
into the designated box.
For more information, please refer to the
Tourist Tax Refund Guide.
*eTRS Kiosk Locations and Operational Hours
eTRS self-help kiosks are located at:
- Changi International Airport
Departure Check-in Hall (before departure immigration)
and Departure Transit Lounge (after departure
immigration) of Terminals 1, 2 and 3;
- Seletar Airport, Immigration & Checkpoints Authority
(ICA) Duty Office;
- Marina Bay Cruise Centre Singapore, Level 1, Level 2
and Level 2M Mezzanine
- International Passenger Terminal at HarbourFront
Centre, Level 1 and Level 2
