Singapore GST Refund: The eTRS System
Singapore uses the eTRS (Electronic Tourist Refund Scheme) — a fully digital process where purchases are linked to your card or passport at the store and consolidated at a kiosk on departure. No paper forms required.
GST rose to 9% in January 2024.
Eligibility
| Requirement | Detail |
|---|---|
| Min. purchase per store | SGD 100 (GST inclusive) |
| Eligible travellers | Non-residents of Singapore |
| Departure airport | Changi Airport (international flights) |
| Purchase window | Within 2 months of departure date |
Step-by-Step Process
Step 1 — Register at the store
At any store displaying the Electronic Tourist Refund Scheme logo, tell the cashier you want a GST refund. Swipe your credit card or present your passport — the purchase is automatically logged in the eTRS system. No paperwork to carry.
Step 2 — eTRS Kiosk or Counter at Changi
Find an eTRS Kiosk before or after immigration (both sides have them). Scan your passport or credit card. All registered purchases appear on screen.
| Refund Method | Fee | Timeline |
|---|---|---|
| Credit card (original purchase card) | None | 5–10 business days |
| Cash | Small deduction | Immediate |
For cash, proceed to the Central Refund Counter after using the kiosk.
Step 3 — Possible goods inspection
Staff may request to see the goods. High-value items are sometimes subject to a physical check. Items should be unused and in original packaging.
Airport Counter Locations
| Terminal | Location |
|---|---|
| T1 | Central Refund Counter post-immigration, duty-free zone |
| T2 | Left side after clearing immigration |
| T3 | Inside the gate area |
| Jewel | No dedicated counter — use the terminal counters |
Notes
- Items used in Singapore are not eligible.
- Singapore citizens, permanent residents, and pass holders are excluded.
- If the card refund is not processed by the time you depart, contact the Central Refund Agency within 60 days.