How does the Tourist GST Refund Scheme (TRS) work in Singapore?

The Tourist Refund Scheme (TRS) allows tourists to claim a refund of the 9% GST paid on goods purchased in Singapore, provided certain conditions are met.

Eligibility criteria:

• You must not be a Singapore citizen or permanent resident.
• You must be aged 16 years or older.
• You must be departing Singapore via Changi Airport or Seletar Airport.
• Goods must be purchased from retailers participating in the eTRS (Electronic Tourist Refund Scheme).
• Minimum spend of S$100 (including GST) at each participating retailer. Multiple same-day receipts from the same retailer can be combined to meet this threshold.

How to claim your refund:

• At the store: Present your passport when making purchases. The retailer will issue an eTRS transaction linked to your passport.
• At the airport: Before check-in, visit the eTRS self-help kiosk at the departure hall. Scan your passport to retrieve your eTRS transactions.
• Customs inspection: You may be asked to show the purchased goods to a Customs officer. Goods must be unused and in their original packaging.
• Refund method: Choose to receive your refund via credit card, Alipay, or cash (cash refunds are available at the Central Refund Counter).

Important notes:

• You must bring the goods out of Singapore within 2 months from the date of purchase.
• Goods must be carried in your hand-carry luggage or checked baggage when departing.
• Services, accommodation, car rentals, and food/beverages consumed in Singapore do not qualify.
• A handling fee is deducted from the refund amount by the refund agency.

Arrive at the airport early as the eTRS kiosk queues can be long during peak periods.