The Tourist Refund Scheme (TRS) allows eligible tourists to claim a refund of the GST that you paid on goods purchased from the participating retailers if they are brought out of Singapore via Changi Airport or Seletar Airport.
To be eligible for a GST refund under this scheme, you must satisfy all the following criteria:
- You are 16 years of age or above on the date of the purchase;
- You are not a citizen or a permanent resident of Singapore;
- You are not a member of the crew of an aircraft on which you are departing Singapore; and
- You are not a Specified Person* -
- on the date of the purchase;
- at any time within the period of 3 months immediately before the date of purchase; or
- on the date you submit your claim for a refund of the GST charged on your purchases at the airport;
*For the definition of Specified Person, please refer to the GST Refund Guide for Visitors on Tourist Refund Scheme (link below)
As of 1 April 2019, the eTRS will be a paperless process; you will no longer receive an eTRS ticket and purchases will be tagged to the your passport. If you wish to claim GST Refund on your purchases, you should present your passport at the retailers upon payment. To review or select your purchases for GST Refund, you may wish to visit the e-services portal at https://touristrefund.sg.
Applying for GST Refund can be done at GST Refund facilities at the terminal of your departure. For claims on items to be checked-in, GST Refund has to be done before your flight check-in. For claims on hand-carried items, GST Refund has to be done in departure transit after clearing immigration.
Don’t forget to collect your original receipt or invoice before leaving the shop.