This scheme is for tourists to obtain GST refund on goods that they have purchased in Singapore and brought out of Singapore via the airports. | This scheme is applicable if you wish to zero-rate (i.e. charge GST at 0%) your supply to your overseas customer for goods that are hand-carried out of Singapore via Changi International Airport. |
The person bringing the goods out of Singapore must be the tourist who purchased the goods (i.e. your customer). | The person bringing the goods out of Singapore can either be you, your overseas customer, or someone either of you have authorised (e.g. your customer's employee). |
At the time of sale, you need to charge GST to your customer. After the tourist has completed the refund request at the self-help kiosk at Singapore Customs Inspection counter, he will be notified if his refund is approved. Tourists can receive refunds by credit card, cash, Alipay or bank cheques. All refunds are processed by the Central Refund Counter (CRC). | At the time of sale, you may choose to charge GST or zero-rate your supply. If you choose to zero-rate your supply, you must obtain the endorsed export permit/ digital clearance and all other required documents within 60 days from the time of supply to support the zero-rating of your supply. If you choose to charge GST to your overseas customer, there is no facility to obtain GST refund at Changi International Airport. |