Key requirements
The buyer must meet the age-sixteen and non-citizen/non-PR conditions and the specified pass-status exclusions, including the three-month lookback. Spend at least S$100 including GST; up to three same-day receipts with the same registration number and shop name can be combined. Present the original passport in person at purchase. Apply at the airport kiosk, leave with goods within two months of purchase and within twelve hours of approval, and claim the refund within two months of approval. The approved airports are Changi and Seletar. Check excluded goods and fees: the refund may be less than GST paid and is not an automatic entitlement for all foreign residents.
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 source ↗