The Tourist Refund Scheme (TRS) allows eligible tourists to claim a refund on the Goods and Services Tax (GST) paid on goods purchased from participating retailers. However, the method of departure from Singapore determines your eligibility.
1. Land Departures (Causeway / Second Link)
GST refunds are not applicable for land exits. If you are departing Singapore via the Causeway (Woodlands) or the Second Link (Tuas), you cannot claim a GST refund on your purchases. This remains a strict policy by the Inland Revenue Authority of Singapore (IRAS).
2. Air Departures
The TRS is only available to tourists departing via:
Changi International Airport
Seletar Airport
3. Sea Departures (Cruises)
As of August 31, 2017, the GST refund scheme for tourists departing by international cruise has been officially withdrawn. eTRS facilities at the Marina Bay Cruise Centre and Singapore Cruise Centre have been decommissioned.
| Departure Mode | Port of Exit | Refund Status |
|---|---|---|
| Air | Changi / Seletar Airport | Available (via eTRS) |
| Land | Woodlands / Tuas Checkpoint | Not Available |
| Sea | All Cruise & Ferry Terminals | Not Available |
Note: To qualify for a refund at the airport, you must be a "tourist" as defined by IRAS, have spent at least $100 (including GST) at a participating shop, and be prepared to present your goods and original invoices to Customs if requested.