Singapore’s Electronic Tourist Refund Scheme allows eligible tourists to claim GST refunds on qualifying purchases before leaving through Changi or Seletar Airport. Tourists must meet eligibility conditions, spend at least SGD 100 (approx. eur 67.30), present their original passport at purchase, and export the goods within two months. Most standard-rated goods qualify, but services, accommodation, goods consumed in Singapore, business exports, and freight exports are excluded. Refunds are processed through eTRS kiosks, may be reduced by handling fees, and false claims can lead to penalties, fines, or imprisonment.
How Singapore’s Electronic Tourist Refund Scheme Allows Eligible Tourists to Claim GST Refunds
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Singapore
Author: Ljubica Blagojević
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General information
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Content accuracy validation date:
17.06.2026
Content accuracy validation time:
08:28h
To qualify, a tourist must be at least 16 years old, not be a Singapore citizen or permanent resident, not be an aircraft crew member departing Singapore, and not hold specified Singapore passes or official identification cards. This includes work passes, Dependant’s Passes, Long-Term Visit Passes, Student’s Passes, and certain diplomatic or international organisation IDs.
A tourist may claim a GST refund if they spend at least SGD 100 including GST. Up to three same-day receipts or invoices from retailers with the same GST registration number and shop name may be combined to meet this threshold. The tourist must present their original passport in person at the retailer when making the purchase; photocopies or images are not accepted.
The goods must be taken out of Singapore within two months from the purchase date through Changi Airport or Seletar Airport. After refund approval, the tourist must depart with the goods within 12 hours and claim the refund within two months from the approval date.
Most standard-rated goods qualify for refund, but goods consumed in Singapore, goods exported for business or commercial purposes, goods exported by freight, accommodation, and services are excluded.
The Tourist Refund Scheme is voluntary, so not all retailers participate. GST-registered retailers may operate the scheme themselves or use Central Refund Agencies. The current Central Refund Agencies are Global Blue Singapore and Global Tax Free.
The refund amount will usually be lower than the GST paid because handling fees may be deducted by the retailer, Central Refund Agency, or refund counter operator. Tourists can check transaction details through the eTRS e-Services portal or the eTRS mobile application.
At the airport, tourists apply for the refund at an eTRS self-help kiosk by scanning their passport, making the required declarations, confirming eligible purchases, and choosing a refund method. At Changi Airport, refunds may be made by credit card, Alipay, or cash. At Seletar Airport, refunds may be made by credit card or Alipay.
Goods may be inspected before refund approval. Bulky or checked-in goods should be presented at the designated GST refund area before check-in, while high-value or hand-carried goods should be handled after immigration in the Departure Transit Lounge.
IRAS and Singapore Customs monitor the scheme closely. False declarations or abuse of the Tourist Refund Scheme may lead to seizure of goods, arrest, prosecution, penalties of up to three times the tax refunded, fines of up to SGD 10,000, and/or imprisonment of up to seven years.
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