18 Jun 2009

We refer to Mr Deepnashu Shukla’s letter ‘Streamline GST-refund process' (16 Jun 2009) in myPaper.

We are pleased to inform that IRAS is currently looking into a new refund system that automates the claim process which will offer tourists a hassle free and seamless shopping and refund experience. Tourists can look forward to using self-help kiosks for speedy refunds at the airports by the middle of next year.

We would also like to take this opportunity to clarify that tourists cannot claim GST refunds on services nor goods that have been consumed in Singapore. For example, tourists cannot claim GST refunds on admission tickets for tourist attractions nor for purchases of goods which have already been unwrapped for use in Singapore.

Tourists are required to present their goods with the invoices and the required GST refund application forms so as to facilitate the endorsement process by the Singapore Customs at the GST Refund Inspection Counters of the Changi Airport. Most of the refund application forms can be processed within 10 minutes.

The Tourist Refund Scheme is a voluntary scheme where retailers who choose to make GST refunds to tourists may either operate the refund scheme on their own or engage the services of a Central Refund agency. The mode of refund is to be agreed between the tourist and the retailer at the time of purchase. Tourists who have bought the goods from retailers who operate the scheme on their own will usually receive the refund from the retailers by way of cheques at their preferred address within 3 months from the date the Singapore Customs endorsed the refund application form. Tourists who have bought the goods from retailers affiliated to Global Refund or Premier Tax Free, the 2 Central Refund Agencies in Singapore, can proceed directly to the cash refund counters operated by these Central Refund agencies at Changi Airport to obtain their GST refunds in either cash, cheque or direct crediting to their credit card or bank account.

Tourists are advised to check with the retailers on the refund claim procedures at the time of purchase. For more details on the eligibility and GST refund process for tourists, please refer to our e-tax guide on “ GST Guide For Visitors on Tourist Refund Scheme (Refund claims made on or after 4 Apr 2019) (PDF, 260KB)” available on IRAS’ website.

We would like to thank Mr Shukla for his feedback.

Deanna Choo
Director (Corporate Communications Branch)
Inland Revenue Authority of Singapore