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Tourist Refund Scheme

If you are departing from Changi Airport Terminals or Seletar Airport, you can claim refund on Goods and Services Tax (GST) paid for your goods purchased from retailers participating in the Tourist Refund Scheme if you meet the eligibility criteria and conditions.

From January 2013, the Tourist Refund Scheme will also be available for goods that are brought out of Singapore by international cruise passengers (excluding cruises-to-nowhere, round-trip cruises and regional ferry passengers) via the Singapore Cruise Centre at Harbourfront and the Marina Bay Cruise Centre Singapore at Marina South.

The Electronic Tourist Refund Scheme (eTRS) has fully replaced the paper refund form system from 19 August 2012. When shopping at retailers who are on eTRS, an eTRS ticket will be issued to you at the point of purchase.

Singapore Customs does not issue the eTRS ticket nor process the refund of the money.  For more information on the criteria and how to obtain the eTRS ticket, please click here or contact Inland Revenue Authority of Singapore at (+65) 63568633 or email to

If you have eTRS ticket and departing from Changi Airport Terminals or Cruise Terminals, please proceed to the eTRS self-help kiosk to apply for your GST refund.  If physical inspection of the goods is required as indicated by the eTRS self-help kiosk, you will have to present the goods, together with the original invoice/receipt and your boarding pass/confirmed air ticket/cruise itinerary in person to the Customs Inspection Counter before your refund claims can be processed.  Please do not proceed to the Customs Inspection Counter before you use the eTRS self-help kiosk and if your refund application had already been approved by the eTRS self-help kiosk.

Before proceeding to the Customs Inspection Counter, please get the goods ready for inspection by Singapore Customs. Please also arrive early at Customs Inspection Counter to allow sufficient time for inspection and verification.  Singapore Customs will not be responsible for any delay and will not endorse your refund application if you fail to meet any of the eligibility criteria or conditions.

You are required to seek endorsement at the Customs Inspection Counter in the terminal where you will be checking in your goods or where your flight /ship will be departing from. 

If you have bulky goods or goods to be checked in, you are required to proceed to the Customs Inspection Counter before immigration clearance.  For high value goods or goods that can be hand-carried, you are required to proceed to the Customs Inspection Counter at the Departure Hall of the airports or cruise terminals (after immigration clearance). 

With the implementation of the aviation security guidelines for Liquids, Aerosols and Gels (LAG), LAG goods must be checked in or sealed in tamper-evident bags.  Singapore Customs does not provide any tamper-evident bag and will not be responsible if your airlines do not allow you to carry the goods onboard.

After you have obtained Singapore Customs’ endorsement on your refund application, please proceed to the Central Refund Counters if you have selected cash refund. The Central Refund Counters are located only in the Departure Hall at the airport terminals (after immigration clearance).

You must depart with the goods on a flight or ship within 12 hours after obtaining approval of your GST refund.

It is an offence to make a false declaration in the refund application to Singapore Customs or to remove the goods out of the airport/cruise terminals or to pass the goods to other persons after the refund application has been endorsed by Singapore Customs. Offenders can be prosecuted in court.

For more information on the Tourist Refund Scheme, please click
here  or contact Inland Revenue Authority of Singapore at (+65) 63568633 or email to

For illustration on how to claim GST refund under eTRS, please view the following video:


eTRS made easy

Last reviewed on 15 April 2014
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