Arrange the transaction at the shop
Only participating retailers can issue eTRS transactions. Present the original passport and e-Visit Pass and request the electronic transaction at purchase; a passport image is insufficient. Meet the tourist eligibility rules and S$100 purchase condition. No minimum stay is prescribed, but services and goods consumed locally, commercially exported or sent by freight are excluded. Departure by land or sea does not qualify.
Complete airport approval
Bring goods, original receipts and travel documents to the relevant kiosk and follow any Customs inspection direction. Bulky checked goods need the claim before check-in; hand-carried high-value goods use the transit-area process. Leave with the goods within twelve hours of approval. Refund options differ by airport, and handling fees reduce the refund below the full GST charged. Foreign authority endorsement cannot replace approval before departure.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official PDF ↗