GST refund is not applicable for land exits. It is only available for tourists who are bringing their purchases out of Singapore via Changi International Airport or Seletar Airport subject to the eligibility and conditions of the scheme.

*Withdrawal of tax refunds for tourists departing by international cruises

Tourists departing by the cruise terminals (Marina Bay Cruise Centre Singapore or Singapore Cruise Center at Harbourfront) have until 31 August 2017 to claim refunds on purchases made before 1 July 2017. The eTRS facilities at the cruise terminals will be removed after 31 August 2017.