What is the scheme about?
Under the Tourist Refund Scheme, tourists who buy goods in Singapore from participating GST registered retailers can claim a refund of the GST paid if the goods are brought out of Singapore
- via Changi International Airport or Seletar Airport
- within two months from the date of purchase.
Eligible tourists are entitled to receive GST refunds from the
- retailers or
- a central refund agency.
Currently, there are two central refund agencies - they are:
What tourists need to know?
- Who is eligible?
A tourist to Singapore can obtain a refund of GST under the scheme on the goods purchased provided that he meets the following criteria:
- spends less than 365 days in Singapore in the last 24 months before the date of purchase;
- is not a Singapore citizen or permanent resident;
- is not a member of the cabin or flight crew of the aircraft on which he is departing from Singapore;
- has not, in the last six months before the date of purchase, been at any time employed in Singapore; and
- is 16 years of age or above at the time of purchase (this takes effect from 1 Oct 2007).
A student pass holder who satisfies all the criteria above and intends to depart and remain outside Singapore for a minimum period of 12 months (this takes effect from 1 Oct 2007).
- What refunds are not allowed?
- Goods wholly or partly consumed in Singapore.
- Goods exported for business or commercial purpose.
- Goods that will be exported by freight.
- Accommodation in a hotel, hostel, boarding house, or similar establishments.
- Goods that are not presented for inspection with the required claims form at the GST Refund Inspection Counters at the airports.
- Who are the retailers operating the scheme?
The Tourist Refund Scheme is a voluntary scheme. Hence, not all retailers in Singapore operate the scheme.
- Retailers affiliated with Global Refund Singapore Pte Ltd display "Tax Free Shopping" signs in their shops.
- Retailers affiliated with Premier Tax Free (Singapore) Pte Ltd display "Premier Tax Free" logos.
- Retailers who operate their own scheme normally have the logo "Tax Refund" displayed in their shops. It is best for tourists to check with the retailers whether they are operating the scheme.
- How much refund will I be getting?
The refund amount and method of repayment is a commercial transaction between you and the retailer, agreed at the time of purchase.
It is possible that the actual amount refunded is less than the GST you paid on your purchases if the retailer or central refund agency deducts an amount from the GST to be refunded to cover the administrative cost involved in running the Scheme.
The amount of this administrative charge is left to the discretion of individual retailers/central refund agencies. In the case of the central refund agencies, the details of any such charges are reflected in the vouchers or refund cheques issued to the tourists. For individual retailers, the customers should be informed about the details of any such charges at the time of purchase.
For more details on the conditions and refund procedures, please refer to Guide to Visitors on Tourist Refund Scheme (110KB).
What retailers need to know?
There are two ways for GST registered retailers to operate the scheme:
- Retailers can engage the services of the central refund agencies or
- Retailers can operate the scheme on their own.
Engage services of Central Refund Agencies
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Operating own scheme
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- Charging and accounting GST
Retailers are still required to charge tourists GST at the prevailing rate just like a normal sale and declare the supply in their GST returns.
- Ensure tourists are eligible
Retailers have to ensure that the tourists are eligible for the scheme before issuing the refund forms. Retailers ought to explain to the tourists the procedures of obtaining a refund from the central refund agencies or themselves.
- Time frame for refund
Effective 1 Oct 2007, retailers must refund the GST to the tourists within three months from the date of Singapore Customs' endorsement on the form and claim back the GST refunded to tourists from the IRAS in their GST returns.
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Who will refund to tourists
Central refund agencies will refund tourists if the retailers engage their services.
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Retailers will refund the tourists themselves when they receive the refund form endorsed by Singapore Customs from the tourists.
Retailers are required to print their own refund forms. They may design their own refund forms provided the required information prescribed in the Guide to Retailers operating Tourist Refund Scheme (304KB) are presented in the form.
Specimen copy of the form:
Tourist Refund Scheme - Refund Form (Specimen) (168KB)
For details on how to operate the Scheme, please refer to Guide to Retailers Operating Tourist Refund Scheme (304KB).
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FAQs
Currently, the Tourist Refund Scheme is only available goods purchased in Singapore and brought out of Singapore via Changi International Airport or Seletar Airport. This scheme is not available for departures via the Causeway and other exit points.
As the retailer will refund the tourists themselves when they receive the refund form endorsed by Singapore Customs from the tourists, you are advised to check directly with the retailer.
The scheme is not applicable if you incurred GST on accommodation. Hence claiming a tourist refund on your hotel stay is not allowed.
Retailers can only refund to tourists when they receive the refund form endorsed by Singapore Customs from the tourists. Singapore Customs will only endorse the tourist refund form upon inspection of the goods.
Since you have already left Singapore, Singapore Customs will not be able to inspect the goods and thus, not able to endorse the form. Therefore, you are not eligible for the tourist refund.
If the conditions of your stay in Singapore according to your Social Visit Pass also satisfy the tourist refund eligibility conditions above, you are entitled to claim the GST paid on goods purchased from TRS participating retailers.
For more information on the different types of Social Visit Passes available, please refer to the Immigration & Checkpoints Authority website.