Singapore GST Refund Scheme

As a visitor to Singapore, you may claim refund on the GST paid for your purchases bought from retailers participating in the Tourist Refund Scheme #, if you are departing by air, and if:

• You are not a Singaporean or a Permanent Resident of Singapore;
• You have not at any time during the past 6 months exercised any employment in Singapore;
• You have not spent more than 365 days in Singapore in the past 2 years;
• You have spent S$100 or more on goods at shops displaying the "TAX REFUND" logo, or S$100 or more on goods at shops displaying the "TAX FREE SHOPPING", or "PREMIER TAX FREE" logos;
• You take the goods out of Singapore through Changi or Seletar Airport within 2 months of purchase; and
• You are not a member of the cabin or flight crew of the aircraft on which you are departing.

The scheme is only available for goods brought out via Changi International Airport and Seletar Airport

# These shops display the logo "TAX REFUND", "TAX FREE SHOPPING" or "PREMIER TAX FREE"

How to apply for a refund

Shops Displaying the "Tax Refund" Logo

If the total value of your purchases is worth S$100 or more, ask the sales assistant for a GST Claim Form. The sales assistant will need to verify your passport to check your eligibility. You would have to sign on the form in duplicate, of which a copy will be handed over to you for your claim of GST refund on your departure.

You can accumulate the purchases to make up the minimum value of S$100 if you buy from the same shop or outlets of the same chain displaying either Tax Free Shopping or Premier Tax Free. Purchases from shops displaying different logos or from shops displaying "Tax Refund" cannot be accumulated to make up the minimum value of purchase.

To claim GST, you have to produce the claim form and the goods to the GST Refund Counter for verification and endorsement at the time of your departure from Changi Airport or Seletar Airport. The GST Refund Counters at Terminal 1, Terminal 2 and Budget Terminal of Changi Airport are manned by Singapore Customs while that at the Seletar Airport is manned by ICA.

If your purchases are to be checked in with your luggage, and if you are departing from Terminal 1 and Terminal 2 of Changi Airport, please produce your purchases and the claim form(s) to the GST Refund Counter located at the Departure Hall before you check in your luggage.

If your purchases are to be hand-carried with you on your departure, please proceed to the GST Refund counter at the Transit Hall located after Immigration clearance.

If you are departing from Budget Terminal, please proceed to the GST Refund Counter located at the Departure Hall before Immigration clearance, regardless of whether your goods are to be checked in or hand-carried on your departure.

If you are departing via Seletar Airport, please proceed to the ICA Duty Office for endorsement on the claim form(s).

No refund can be made if your purchases are not produced for verification at the GST Refund Counters.

If you are departing via Changi Airport, after obtaining Customs endorsement on the claim forms, please proceed to the counters of Global Refund or Premier Tax Free for refund, if your purchases are made from shops displaying "Tax Free Shopping" or "Premier Tax Free" logos. The refund may be made in cash, cheque, direct crediting to your credit card account, or in Changi Airport Shopping Vouchers. The refund agency will levy an administration fee for their service.

If you are departing from Seletar Airport, please place the endorsed claim form(s) in the postage pre-paid and self-addressed envelope provided to you by the shop and mail it to the retailer.

If your purchases are made from shops displaying the logo "Tax Refund", the refund would be made to you by post. Please place the endorsed claim form(s) in the postage pre-paid and self-addressed envelope provided to you by the shop and drop it into a mailbox beside the GST Refund Counter.

On receipt of the claim form(s) endorsed by Customs/ICA, the shop will mail you a cheque made out in Singapore dollars for the amount of GST due to you. If you have made your purchase using a credit card, the refund can be made to your credit card or charge card.

The shop may levy an administration charge but should inform you at the time of completing the claim form.

If you do not receive your refund within 2 months of your departure from Singapore, please directly contact the shop concerned.

When refund is not allowed

Tax refund is not allowed if the goods and services purchased are consumed in Singapore. Examples are entertainment expenses, medical expenses, dry cleaning, meals and beverages or goods consumed are left behind in Singapore.