What is the TRS?
All local goods and services, purchased and used locally, are subjected to a prevailing Goods and Services Tax (GST) of 7%. Tourists, however, do not need to pay this tax if they are intending to bring the unused purchases home.
The Tourist Refund Scheme (TRS) is a simple two step procedure to help you claim back the GST when you are at the airport. Just look out for the two logos above and get ready to shop tax-free. Our Pro-Shop will also provide you with some basic information and materials to facilitate your tax refund.
STEP 1: Show It
Once you’ve found that perfect item in our Pro-Shop, remember to ask our helpful staff for an Electronic Tourist Refund (eTRS) Ticket when you’re making payment.
Please show your passport for verification at the counter. If you choose to use your credit card when making the purchase (VISA, MASTERCARD or AMEX are all accepted in our Pro-Shop), your eTRS Ticket will be automatically issued with all your regular purchasing details.
If you wish to use cash instead, the ticket will still be generated and you can use this Ticket at the eTRS self-help kiosk at the airport or cruise centre to retrieve your purchases for the purposes of claiming the GST refund.
Important Notes to Qualify for GST Refund:
• You must prove that you are above the age of 16 at the time of purchase;
• The Passport must be presented as proof of eligibility;
• Spend a minimum of SGD$ 100.00 (including GST) in a single receipt. A maximum of 3 same-day receipts may be accumulated, as long as their sum exceeds the minimum amount required;
• You must not be employed in Singapore at any time in the past 6 months before the date of purchase and not a member of the cabin or flight crew of the aircraft which is departing out of Singapore;
• You must not have spent more than 365 days in Singapore in the last 24 months before the date of purchase;
• Depart with the goods within 2 months from the date of purchase from Changi International Airport, Seletar Airport, Singapore Cruise Centre at Harbourfront and Marina Bay Cruise Centre Singapore at Marina South.
STEP 2: Retrieve It
Before departing from Changi Airport, please ensure that you go to the eTRS self-help kiosk with your purchases, receipts, passport and eTRS Tickets to retrieve your purchases. This must be done no later than 2 months from the date of purchase.
At the eTRS self-help kiosks, you may use your credit (if you have used it as a to Token for your purchases) to retrieve all your purchases or you can scan the eTRS Tickets individually if you had used cash for your purchases.
If your claim is approved, you may select your preferred refund option and you will be issued a Notification Slip. For transactions not approved, you may proceed to the Customs Inspection Counter with your purchases for digital validation. The Customs Officer will be happy to assist you with your claims.
STEP 3: Collect It
Finally, collect your money. If you have opted for a credit card refund, your refund will be automatically transferred to your pre-registered credit card once the Central Refund Counter received s your validated eTRS Ticket.
For cash refunds, you can check in and then proceed to the Centreal Refund Counter at the Departure Transit Lounge (after Departure Immigration) to get your refund.
Please note that the final refund that you will receive will consist of the GST total minus an administrative fee. For purchase values exceeding SGD$ 7,500.00, an administrative fee of SGD $100.00 is payable to the Central Refund Counter.