How to shop Tax Free in Singapore

Tourists who shop in Singapore are entitled to claim Goods and Service Tax (GST) paid on purchases via the electronic Tourist Refund Scheme (eTRS) from participating retail shops.

  1. When making payment at participating stores, show your original passport to confirm your eligibility for GST refunds. Present a credit card to use as a Token to store your purchase details and ask for your eTRS ticket and original receipt.
  2. Proceed to the eTRS self-help kiosk at your departure location to apply for your GST refund with your Token or eTRS tickets.
  3. For cash refunds, proceed to the Central Refund Counter at the Departure Transit Lounge. This is only for tourists leaving via Changi International Airport. For all other departure locations, only credit card or cheque refund options are available.

Currency:
SGD

GST rate:
Standard 9%

Shoppers eligible for GST  / Sales Tax refunds:

Besides being a tourist in Singapore, you have to meet the following criteria: 

  • You are not a Singapore Citizen or Permanent Resident;
  • You are aged 16 and above at the time of purchase;
  • You are not a crew member of the aircraft on which you are leaving Singapore;
  • You are leaving Singapore from Changi Airport or Seletar Airport. You will not be eligible for a GST refund if you are leaving by the Causeway or sea.
  • You must have made your purchases within two months from when you apply for a refund.
  • You are not a Specified Person*:
    • on the date of the purchase;
    • at any time within the period of 3 months immediately before the date of purchase; or
    • on the date you submit your claim for a refund of the GST charged on your purchases at the airport;

*For more information on criteria of a Specified Person, eligibility and conditions of the scheme, please click here.

Minimum spend:
SGD100 inclusive 9% GST. You can collate up to 3 same-day receipts or invoices to meet a minimum purchase amount of $100. These receipts should be from shops bearing the same GST registration number and shop name.

Where to get Customs approval:
Last Singapore departure point.

Customs approval:
Within 2 months from date of purchase.

Required for Customs approval:

  • eTRS ticket
  • Purchased goods
  • Purchase receipts
  • Passport with stamp
  • Travel Documents

Refund options available:

  • For cash refund, please head to the Central Refund Counter in the Departure Transit Lounge (after departure immigration) with your passport. Cash refund is not available if you are departing from Seletar Airport.

    For credit card, you may proceed for boarding after completing your claims at the eTRS kiosk. The money will be credited to your specified credit card within ten days upon successful claim submission.

    For refund to be credited into your Alipay account (applicable for Chinese citizens only), select the Alipay refund option after performing your declaration at the eTRS self-help kiosks. Follow the instructions displayed on the eTRS kiosk and scan the QR code from your Alipay mobile app. The money will be credited immediately into your Alipay account upon successful transaction.

    For refund by bank cheque, write your name and mailing address on the slip printed from the eTRS kiosk and drop the slip into the cheque refund box. The bank cheque will be mailed out to you 14 days later.

*For cash refunds exceeding SGD7,500, an administrative fee of up to SGD199 is payable to the Central Refund Counter.

Advice:

  • When requesting an eTRS claim ticket at Premier Tax Free participating stores, show your original passport (images and photocopies are not permitted) to confirm your eligibility for GST refund.
  • You must present your passport in store
  • Make sure the goods are sealed and unused.
  • At the airport, please allow enough time for Customs approval process before your flight departs.
  • Depart with the goods within 12 hours of obtaining approval of your GST refund.

eTRS SELF-HELP KIOSKS LOCATIONS

  1. Changi International Airport Departure Check-in hall (before departure immigration) and Departure Transit Lounge (after departure immigration) of Terminals 1, 2 and 3
  2. Seletar Airport, Immigration & Checkpoints Authority (ICA) Duty Office

More information

IRAS
GST