Eligibility criteria as a tourist


A visitor to Singapore may obtain a refund of GST under the eTRS on goods purchased by him if he meets the following criteria as a tourist:


  1. He is 16 years of age or above on the date of the purchase;
  2. He is not a citizen or a permanent resident of Singapore;
  3. He is not a member of the crew of an aircraft on which he is departing Singapore; and
  4. He is not a *Specified Person -

on the date of the purchase;

  • at any time within the period of 3 months immediately before the date of purchase; or
  • on the date he submits his claim for a refund of the GST charged on his purchases at the airport;


*Specified Person refers to

  • an individual who has in force 
  • 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);
  • a Dependent’s Pass;
  • a Long Term Visit Pass or Long Term Visit Pass Plus; or
  • a Student’s Pass; or
  • any of the following individual who has in force an Identification Card issued by the Ministry of Foreign Affairs Singapore and who is -
    • 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;
    • a staff appointed to or employed in an International Organisation, Representative Office or Trade Office in Singapore; or
    • a spouse or dependent child of any individual mentioned in B(i) and B(ii) above.


You may then qualify for GST refund if the following conditions are satisfied: 

    1. Spend at least $100 (including GST). You may accumulate up to 3 same-day invoices/receipts from retailers bearing the same GST registration number to meet this minimum purchase amount;
    2. Present original passport in person to capture the passport information digitally at the time of purchase. Photocopies and images of the passport are not acceptable
    3. Depart with the goods within 2 monthsfrom the date of purchase either via:
        • Changi International Airport Departure Hall; or
        • Seletar Airport Passenger Terminal;
    4. Depart with the goods within 12 hours after obtaining approval of your GST refund;
    5. Claim the refund from the approved central refund counter operator within 2 months from the date of approval of the application.


*Kindly visit IRAS website for more information.