Tourist Refund Scheme
The Tourist Refund Scheme (TRS) is administered by Singapore Customs on behalf of the Inland Revenue Authority of Singapore (IRAS). The scheme allows tourists to claim a refund of the Goods and Services Tax (GST) paid on goods purchased from participating retailers if the goods are brought out of Singapore via Changi International Airport or Seletar Airport.
For more information on the scheme’s qualifying conditions and tourist eligibility criteria, please refer to IRAS’ webpage on Tourist Refund Scheme.
Where can I claim GST refund?
GST refund, subject to conditions of the scheme, can be claimed at these locations:
- Changi Airport
- Seletar Airport
How do I process my GST refund?
Before departing from the airport, please proceed to the electronic TRS (eTRS) self-help kiosk to apply for your GST refund. You will need to scan your physical passport to retrieve all eTRS transactions tagged to your passport.
- For check-in items: Before checking-in your purchases, proceed to the eTRS self-help kiosks located at the Departure Check-in Hall (before Departure Immigration) to apply for your GST refund.
- For hand-carry items: Proceed to the eTRS self-help kiosks located at the Departure Transit Lounge (after Departure Immigration) to apply for GST refund.
Customs Inspection: If you are notified at the kiosk to present your goods for physical inspection at the Customs Inspection Counter, you will have to present the following items in person:
1) Goods which you have purchased;
2) Original invoice/receipt issued by the retailer clearly stating the price, description of the goods, serial number (if any); and
3) Physical passport and boarding pass/confirmed air ticket.
- You should be submitting your GST refund claim at the terminal where you will be checking in your purchases or where your flight will be departing from.
- Singapore Customs does not issue eTRS transactions nor process any 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 and login to your e-Service account.
All refunds (cash or non-cash) are processed by Global Tax Free Pte Ltd (the approved Central Refund Counter Operator), not Singapore Customs.
For enquiries relating to the status of your approved refund, please contact:
Global Tax Free Pte Ltd
Tel: (+65) 6513 3756 (Weekdays from 9am to 6pm)
Tel: (+65) 6546 5074 (Weekdays after 6pm, Weekends and Public Holiday)
Refunds are not allowed on:
Services (like car rental, entertainment, dry cleaning, etc.);
Goods which are wholly or partly consumed in Singapore;
Goods purchased for business or commercial purpose;
Goods exported by freight;
Accommodation in hotel, hostel, boarding house or similar establishments; and
Goods not presented for inspection.
Do note that the following acts constitute serious offences which result in penalties and possible imprisonment:
Making a false declaration in the refund application to Singapore Customs; and
Taking goods out of the Departure Check-in Hall/ Transit Area or passing the goods to someone else, after the refund application has been approved.