Tourist Refund Scheme

If you are visiting Singapore, you may be eligible to claim a refund of Goods and Services Tax (GST) paid on your purchases before departure.

The Tourist Refund Scheme (TRS) allows eligible tourists to claim a GST refund on goods purchased from participating retailers, provided the goods are taken out of Singapore via Changi Airport or Seletar Airport.

Visit IRAS’s webpage on the Tourist Refund Scheme for more details on qualifying conditions and tourist eligibility criteria.

Who Can Claim

You may qualify for a GST refund if you meet all of the following criteria:

• You are a tourist visiting Singapore.

• You are 16 years of age or above on the date of the purchase.

• You purchased goods from participating TRS retailers.

• You are departing by air from Changi or Seletar Airport.

• You are bringing the goods out of Singapore in your personal luggage.

What is Eligible

You can claim a GST refund on goods that:

• Were purchased from TRS-participating retailers.

• Are at least S$100 (including GST). You may accumulate up to three same-day invoices/receipts from retailers bearing the same GST registration number and shop name to meet this minimum purchase amount.

• Are not consumed (or partly consumed) in Singapore.

• Are for personal use, not business or commercial purposes.

• Are hand-carried or checked-in and leaving Singapore with you.

Where to Claim Your GST Refund

You can submit your GST refund claim, subject to the scheme’s conditions, when departing from:

• Changi Airport

• Seletar Airport

How to Claim Your GST Refund

Follow these steps at the airport before you leave Singapore.

Step 1: Use an eTRS Self-Help Kiosk

Go to an eTRS self-help kiosk and scan your physical passport.
The kiosk will automatically retrieve all eligible eTRS transactions from participating retailers.

Step 2: Submit Your Claim Based on How You Carry Your Items

• If your items are checked in
  Use the eTRS kiosks at the Departure Check-In Hall (before immigration) and submit your refund claim before checking in your purchases.

• If your items are hand-carried
  Use the eTRS kiosks in the Departure Transit Lounge (after immigration) to submit your refund claim.

Step 3: Go for Customs Inspection if Prompted

If the kiosk prompts you to present your purchases, proceed to the Customs Inspection Counter with:

• The items you purchased

• Original receipts or invoices showing the price, description of the goods, and serial number (if applicable)

• Your physical passport and boarding pass or confirmed air ticket

Important to Note

• Submit your refund claim at the terminal you are departing from.

• Singapore Customs does not issue eTRS transactions or process any GST refund (cash or non-cash).

• To check if you have been successfully issued with eTRS transactions by participating retailers or for updates on the refund status of your eTRS transactions, please visit touristrefund.sg to register an account to view your transactions and track the status of your refund.

• All GST refunds, whether cash or non-cash, are processed by Global Tax Free Pte Ltd.

For Enquiries

To check your refund status, visit touristrefund.sg or contact the following:

• Telephone:

  • +65 6513 3756 - (Weekdays 9am-6pm)

  • +65 6546 5074 – (After 6pm, Weekends & PH)

• Email: crc.helpdesk@global-taxfree.com

• Website: touristrefund.sg

Refunds are not allowed for:

• Services (e.g. car rental, entertainment, dry cleaning)

• Goods fully or partly consumed in Singapore

• Business or commercial purchases

• Goods exported by freight

• Accommodation (e.g., hotels, hostels, boarding houses, or similar stays)

• Goods not presented for inspection when required

Penalties

The following acts are serious offences that may lead to fines or imprisonment:

• Making a false declaration in your GST refund application to Singapore Customs.

• Removing goods from the Departure Check-in Hall or Transit Area, or handing them to someone else after the refund application has been approved.