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Organization : Inland Revenue Authority of Singapore
Facility : Tourist Refund Scheme
Country : Singapore
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IRAS Tourist Refund Scheme

Tourists buying goods from retailers who participate in the electronic Tourist Refund Scheme (eTRS) may claim a refund of the GST paid on purchases made in Singapore.

Related : Inland Revenue Authority of Singapore Apply or Renew Your Appraiser’s Licence :

Background on eTRS

eTRS, which connects multiple Central Refund Agencies and retailers on a single platform, offers tourists a seamless and hassle-free experience when they shop in Singapore and seek refunds for the GST paid before leaving Singapore.

Qualifying as a Tourist

To be eligible for GST refund, you must be a tourist . You have to meet the following criteria :
** You are not a Singapore citizen or permanent resident;
** You spend 365 days or less in Singapore in the last 24 months before the date of purchase;

** You have not been, at any time, employed in Singapore in the past 6 months before the date of purchase;

** You are not a member of the crew of the aircraft on which you are departing from Singapore;

** You are 16 years of age or above at the time of purchase; and
** If you are a student pass holder , you must have purchase the goods in the last 4 months before the expiry of your student pass.

Qualifying for the GST Refund

You may qualify for tourist refund if the following conditions are satisfied :
** Spend at least SGD100 (including GST). You may accumulate up to 3 same-day invoices/receipts from retailers bearing the same GST registration number to meet this minimum purchase amount;
** Apply for your GST refund using the Token or eTRS Tickets at the eTRS self-help kiosk at the airports;

** Depart with the goods within 2 months from the date of purchase either via
a. Changi International Airport Departure Hall; or
b. Seletar Airport Passenger Terminal;

** Depart with the goods within 12 hours after obtaining approval of your GST refund;
** Claim the refund from the approved central refund counter operator within 2 months from the date of approval of the application; and

** If you are a student pass holder, you must have fulfilled all the above criteria, purchased the goods in the last 4 months before student pass expiry date and intend to depart with the goods and remain outside Singapore for a minimum period of 12 months.

Goods that Qualify for GST Refund

All goods on which GST is charged (“standard-rated goods”) are eligible for refund except :
** Goods wholly or partly consumed in Singapore;
** Goods exported for business or commercial purposes;
** Goods that will be exported by freight; and
** Accommodation in a hotel, hostel, boarding house, or similar establishments

Electronic Tourist Refund Scheme (eTRS)

With eTRS, tourists who wish to seek a refund of GST for their purchases are no longer required to fill up the different refund forms issued by the participating retailers at each retail shop.

When making purchases from retailers who are on eTRS, tourists must show their passport in person to the retailers to prove your eligibility under the TRS. Photocopies or images of passports are not acceptable.

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