Eligibility Conditions

Qualifying as a Tourist

To be eligible for GST refund under the eTRS, you must meet the following criteria:

1. You are 16 years of age or above on the date of the purchase;

2. You are not a citizen or a permanent resident of Singapore;

3. You are not a member of the crew of an aircraft on which you are departing Singapore; and

4. You are not a Specified Person -

   1. on the date of the purchase;

   2. at any time within the period of 3 months immediately before the date of purchase; or

   3. on the date you submit your claim for a refund of the GST charged on your purchases at the airport;

   
   

   Specified Person refers to

   1. an individual who has in force any –

      1. any work pass issued by the Ministry of Manpower (i.e. Work Permit, Training Work Permit, S Pass, Employment Pass, Training Employment Pass, Personalised Employment Pass, EntrePass, Work Holiday Pass, Miscellaneous Work Pass and Letter of Consent);

      2. a Dependent’s Pass;

      3. a Long Term Visit Pass or Long Term Visit Pass Plus; or

      4. a Student’s Pass; or

   2. any of the following individual who has in force an Identification Card issued by the Ministry of Foreign Affairs Singapore and who is –

      1. a diplomat, consular officer, an administration, technical or service staff or other staff appointed to or employed in any foreign Embassy, High Commission or Consulate in Singapore;

      2. a staff appointed to or employed in an International Organisation, Representative Office or Trade Office in Singapore; or

      3. a spouse or dependent child of any individual mentioned in B(i) and B(ii) above.

Qualifying for the GST Refund:

In addition, the following conditions must be satisfied:

• Purchase the goods and request the retailer to capture your information for tourist refund;

• Spend at least SGD100 (including GST). You may accumulate up to 3 same-day invoices/receipts from retailers bearing the same GST registration number and same shop name to meet this minimum purchase amount;

• Present original passport in person to the retailers to capture the passport information digitally at the time of purchase. Photocopies and images of the passport are not acceptable;

• Apply for your GST refund at the eTRS self-help kiosk at the airports;

• Depart with the goods within 2 months from the date of purchase either via:

  1. Changi International Airport Departure Hall or

  2. Seletar Airport Passenger Terminal;

• Depart with the goods within 12 hours after obtaining approval of your GST refund; and

• Claim the refund from the approved central refund counter operator within 2 months from the date of approval of the application.