Background on eTRS
eTRS, which connects multiple Central Refund Agencies and retailers on a single platform, offers the tourists a seamless and hassle-free experience when they shop in Singapore.
IRAS introduced the Electronic Tourist Refund Scheme (eTRS) to replace the paper refund form system from
19 August 2012 .
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 or ship 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.
IRAS takes a serious view of foreigners who wilfully make false declarations to seek GST refunds under the Tourist Refund Scheme or Abuse the scheme.
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 airport or cruise terminal;
- Depart with the goods via Changi International Airport Departure Hall / Seletar Airport Passenger Terminal / Marina Bay Cruise Centre Singapore/ International Passenger Terminal at Harbourfront Centre
within 2 months from the date of purchase;
If you are departing on an international cruise (excluding cruises-to-nowhere, round-trip cruise and regional ferry) from the cruise terminal, you must:
- Declare that you are exiting Singapore and will not return via the same voyage on the same ship, using your cruise itinerary as documentary proof of your departure; and
- Commit that you will not be returning to Singapore within 48 hours.
- 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
- 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
Services are not eligible for GST refund under the Tourist Refund Scheme.
Retailers Operating TRS
The Tourist Refund Scheme is a voluntary scheme - not all retailers in Singapore operate the scheme .
GST-registered retailers may choose to operate the scheme on their own or engage the services of Central Refund Agencies.
Currently, there are 3 Central Refund Agencies in Singapore:
- Global Blue Singapore Pte Ltd
- Premier Tax Free & Fintrax Payments (Asia) Pte Ltd
- Global Tax Free Pte Ltd
Amount of GST Refunded under TRS
The actual amount refunded to you may be lesser than the GST you have paid on your purchases due to the deduction of a handling fee for the refund service charged by the Retailer/Central Refund Agency/operator of Central Refund Counter.
The details of charges will be shown on the eTRS Tickets issued to you.
Availability of TRS at Points of Departure
TRS is available to tourists bringing purchases out of Singapore
within two months from the date of purchase via:
- Changi International Airport;
- Seletar Airport; and/or
- International cruises (excluding cruise-to-nowhere, round-trip cruise and regional ferry):
- that depart from the Marina Bay Cruise Centre Singapore and the International Passenger Terminal at Harbourfront Centre;
- where the final destination of the ship's voyage must not be Singapore; and
- where the voyage involves the ship returning to Singapore on one or more occasions, tourists may only claim GST refund on the ship's
last departure from Singapore in that voyage.
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.
Single Credit/Debit Card as eTRS Token
When making purchases from retailers who are on eTRS, you are strongly encouraged to choose one credit/debit card to be used as an eTRS Token for linking up all your purchases entitled for refund.
With a single credit/debit card as your eTRS Token, you will be able to retrieve all your purchases at one go when applying for your GST refund claims using the eTRS self-help kiosk at the airport or cruise terminal.
Payment can be made with any other credit/debit card or cash.
Issue of eTRS Ticket
The retailer will issue an eTRS Ticket to you at the point of purchase. If you do not use a credit/debit card as an eTRS Token, you can still use the Tickets to apply for your refund claims at the airport or cruise terminal.
Please collect your original receipt/invoice and eTRS Ticket before leaving the shop.
For more details on the conditions and refund procedures, please refer to
Guide for Visitors on Tourist Refund Scheme
Tourist Tax Refund Guide
Claiming GST Refunds under TRS when Departing
Arrive at the airport and cruise terminal early to allow sufficient time for processing of your GST refund and inspection of goods.
Goods for Checking-In
If you have bulky goods or goods to be checked-in, please apply for your GST refund at the designated GST refund area in the Departure Check-in Hall before you check-in your purchases.
Goods for Hand-Carrying
For high value goods or goods that can be hand-carried, please apply for your GST refund in the Departure Transit Lounge (after Departure Immigration).
Self-Help Kiosks for all Other Goods
To claim, proceed to the eTRS self-help kiosk to apply for your GST refund. At the kiosk, you will be asked to:
- Present Documents
- eTRS Token;
- Original invoices / receipts; and
- Passport and travel documents.
- Make Declarations
- Declare eligibility for TRS; and
- Accept TRS conditions.
- Verify Purchases
- Swipe eTRS Token credit/debit card; or
- Scan barcode of each eTRS ticket.
- Choose Refund Method
Changi International Airport:
- cash refund; or
- credit card refund.
Seletar Airport, Marina Bay Cruise Centre Singapore or International Passenger Terminal at Harbourfront Centre:
- credit card refund; or
- bank cheque.
- Collect Notification Slips
Collect the Notification Slip issued by the kiosk. Please check the status of your refund and instructions printed on the notification slip.
If physical inspection of the goods is required, please present to Customs Inspection counter:
- your purchases/goods;
- original invoices/receipts;
- eTRS Tickets; and
- boarding pass/confirmed air ticket/confirmation slip showing the cruise itinerary.
- Receive the Refund
credit card refund , the approved refund amount will be credited to the specified credit card within 10 days.
cash refund at Changi International Airport, you may proceed to the GST Cash Refund counter in the Departure Transit Lounge (after Departure Immigration) with the approved Notification Slip to collect your cash.
bank cheques , you have to complete your particulars such as payee name and mailing address on the approved Notification slip and drop the slip into the designated cheque refund box provided. The bank cheque will be mailed to you 14 days from the date of deposit of the approved notification slip into the designated box.
Enforcement on Fraudulent TRS Claims
The eTRS system allows IRAS to detect any unusual claim promptly.
IRAS takes a serious view of foreigners who wilfully make false declarations to seek GST refunds under the tourist refund scheme or abuse the scheme.
Physical Inspection of Goods
As a control measure, physical inspection of the goods may be carried out by Singapore Customs officers before a GST refund claim is approved.
IRAS may exercise its enforcement powers to seize the goods and arrest the foreigners who attempt to fraudulently claim GST refunds.
IRAS works closely with Singapore Customs to uncover such criminal syndicates that attempt to defraud GST.
Strong enforcement measures, including prosecution, will be taken against such offenders. When convicted, offenders:
- May be liable to pay a penalty of three times the amount of tax refunded; and
- May be fined of up to $10,000 and/or jailed up to seven years.
past prosecution cases
where offenders were convicted for their offence.