Choose the participation route
A retailer can affiliate with a participating central refund agency instead of building its own direct connection. Agencies and independent retailers connecting directly need IRAS approval and must meet the system, control and fee conditions. The central clearing house stores transactions and determines approved refunds using the operator’s refund table. It is not a general refund service for every GST-registered shop.
Validate and transmit purchases
Retailers must inspect the original passport and valid e-Visit Pass, confirm eligibility and transmit passport and purchase information accurately. Tourists retrieve transactions at Changi or Seletar and may undergo Customs inspection before refund approval. Operators need robust transmission, audit and reconciliation procedures and must notify eligibility changes. Read the application and IT-audit annexes before committing to a direct system implementation.
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 ↗