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Taxes · PDF

Tourist GST Refunds: Eligibility and Airport Procedure

The September 2025 visitor guide explains passport-linked eTRS refunds through Changi or Seletar Airport.

Source checked · 11 October 2026 · Document date: 30 Jan 2026

Check eligibility before shopping

The tourist must be at least 16, not a Singapore citizen or permanent resident, not departing aircraft crew and not a specified passholder or diplomatic-card person during the stipulated purchase, preceding-three-month and claim periods. Buy from participating retailers and spend at leastS$100 including GST; up to three same-day receipts may be combined only with the same GST number and shop name. Business goods, locally consumed goods, freight exports, accommodation and services do not qualify.

Complete the claim before departure

Present the original passport and e-Visit Pass at purchase and obtain an eTRS transaction linked to the passport. Export within two months of purchase and depart within 12 hours of approval. Checked-in goods require validation before check-in; hand-carried goods use the transit-area kiosks. Bring goods and original receipts for inspection when requested. Handling fees reduce the refund; cash is a Changi option only, while card and Alipay routes are described. There is no claim-processing facility after leaving Singapore.

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 ↗
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