If you are departing from Changi Airport Terminal 1, 2 and 3, Budget Terminal 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.

The Electronic Tourist Refund Scheme (eTRS) is introduced in phases starting 18 May 2011.  The current paper-based refund scheme will continue until the eTRS is fully implemented by the 3rd quarter of 2012.  eTRS self-help kiosks are operational from 18 May 2011 at Changi Airport Terminal 3 and from mid-August 2011 at Changi Airport Terminal 1, 2, Budget Terminal and Seletar Airport.

When shopping at retailers who are on eTRS, an eTRS ticket will be issed to you at the point of purchase.  Otherwise, you will be issued with paper refund forms duly signed by retailers who are not on eTRS.

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

If you have eTRS ticket and departing from Changi Airport Terminal 3, 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 eTRS self-help kiosk, you will have to present the goods, together with the original invoice/receipt and your boarding pass/confirmed air ticket in person to Customs Inspection Counter before your refund claims can be processed.  Please do not proceed to 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. If you have paper refund forms duly signed by the retailers, please proceed to Customs Inspection Counter to seek Singapore Customs’ endorsement on the paper refund forms.  You will have to present the goods, together with the original invoice/receipt and your boarding pass/confirmed air ticket in person to Customs Inspection Counter before your refund claims can be processed. 

Singapore Customs will inspect the goods.  Please therefore unpack your luggage and get ready the goods for inspection before proceeding to Customs Inspection counter.  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.  Singapore Customs 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 Customs Inspection Counter in the terminal you will be checking in your goods or your flight will be departing from. 

If you have bulky goods or goods to be checked in, you are required to proceed to Customs Inspection Counter before immigration clearance.  For high value goods or goods that can be hand-carried, you are required to proceed to Customs Inspection Counter at the Departure Lounge (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 a tamper-evident bags.  Singapore Customs does not provide any tamper-evident bags 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 counter of Global Blue Refund or Premier Tax Free if you are holding Global Refund Cheque or Premier Tax Free Voucher for refund of the money.  These counters are located in the Departure Lounge after immigration.  If you have purchased from a retailer operating the scheme on his own, please mail the refund form back to the retailer to process the refund of the money.

You must depart with the goods on a flight within 12 hours from Singapore Customs’ endorsement of your refund application.

If you have made a false declaration in the refund application to Singapore Customs or took the goods out of the Departure Hall or passed the goods to other persons after the refund application has been endorsed by Singapore Customs, you would be held liable for the offence and 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 gst@iras.gov.sg