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.


Additional Information:

  • 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 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)

                   (+65) 6546 5074 (Weekdays after 6pm, Weekends and Public Holiday)




Refunds are not allowed on:

  1. Services (like car rental, entertainment, dry cleaning, etc.);

  2. Goods which are wholly or partly consumed in Singapore;

  3. Goods purchased for business or commercial purpose;

  4. Goods exported by freight;

  5. Accommodation in hotel, hostel, boarding house or similar establishments; and

  6. 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.