Singapore GST Refund for Tourists: eTRS Guide at Changi
How Singapore’s Tourist Refund Scheme works in 2026, including the S$100 minimum spend, eligibility, airport steps and refund methods.
Editorial illustration: The Singapore Best
- Minimum spend
- S$100 including GST; up to 3 same-day receipts from the same retailer can be combined
- What to show
- Original passport and e-Visit Pass at participating eTRS retailers
- Where to claim
- eTRS self-help kiosks at Changi Airport or Seletar Airport
- Export deadline
- Take the goods out of Singapore within 2 months of purchase
- After approval
- Depart Singapore with the goods within 12 hours
- Refund
- Actual refund is lower than GST paid because handling fees apply
Singapore’s Tourist Refund Scheme (TRS) lets eligible visitors claim a refund of GST paid on qualifying goods bought from participating retailers. The system is electronic, so most claims are handled through eTRS before departure.
Key Takeaways
- Singapore’s Tourist Refund Scheme (TRS) lets eligible visitors claim a refund of GST paid on qualifying goods bought from participating retailers.
- You must be an eligible tourist, be at least 16 on the purchase date, and meet the scheme’s immigration-status conditions.
- The minimum is S$100 including GST.
Who can claim a GST refund?
You must be an eligible tourist, be at least 16 on the purchase date, and meet the scheme’s immigration-status conditions. Singapore citizens, permanent residents and certain pass holders do not qualify.
How much do you need to spend?
The minimum is S$100 including GST. You may combine up to three same-day receipts from retailers with the same GST registration number and shop name to reach that threshold.
What purchases qualify?
Standard-rated goods can qualify if you are taking them out of Singapore with you. Goods already consumed in Singapore, commercial exports, freight exports, accommodation and services do not qualify.
What to do at the shop
Buy from a participating TRS retailer and ask for the transaction to be captured under eTRS. You must present your original passport in person, together with your electronic Visit Pass where required. Photos or photocopies are not accepted for this step.
How to claim at Changi Airport
Use an eTRS self-help kiosk before departure. If goods will be checked in, complete the refund process before you check them in because Customs may ask to inspect them. Hand-carry items can be processed in the transit area.
Refund methods and timing
At Changi, approved refunds can be paid to a credit card, Alipay or in cash. Credit-card refunds are normally credited within 10 days, while approved Alipay refunds are processed immediately. The amount you receive is lower than the full GST charged because handling fees apply.
Important deadlines
You must depart with the goods within two months of purchase and leave Singapore within 12 hours after the refund approval. The scheme is available for departures through Changi Airport and Seletar Airport.
Planning an outlet-shopping stop before you leave? See our IMM Outlet Mall guide for current location, outlet scale and visitor-planning details.
Flying soon? Pair this with our Singapore passport-validity checklist and Singapore plug and power-adapter guide .
Sources
Primary sources used for this guide: