January 2026 sixth edition
The eleven-page guide applies to refund claims on or after 4 April 2019 for goods bought at voluntary eTRS participating retailers and taken out through Changi or Seletar Airport. It does not extend airport refunds to every retailer or every departure route.
All four personal eligibility tests
Be at least sixteen on purchase date; not a Singapore citizen or permanent resident; not crew of the departing aircraft; and not a specified person on purchase date, at ANY time in the immediately preceding three months, or on airport claim date. All three specified-person timing tests apply, so simply cancelling a pass just before shopping does not establish eligibility.
Who is a specified person
The list includes MOM work passes—Work Permit, Training Work Permit, S Pass, Singapore EP, Training Singapore EP, PEP, EntrePass, Work Holiday, Miscellaneous and Letter of Consent—plus Dependant’s, LTVP/LTVP+ and Student’s Pass. It also covers relevant MFA identification-card holders: diplomatic/consular and other embassy staff, international-organisation/representative/trade-office staff, and their spouses or dependent children.
All seven purchase and departure conditions
Ask the retailer to capture refund details; spend at least S$100 including GST, combining at most three same-day receipts with the same shop name AND GST registration number; present original passport and valid e-Visit Pass in person for digital capture; apply at an airport kiosk; depart with goods within two months of purchase through Changi/Seletar; leave within twelve hours of approval; and claim from the approved central operator within two months of approval. Copies or passport photos are not accepted.
Excluded purchases and the handling fee
No refund for goods wholly/partly consumed here, business/commercial purchases, freight exports, accommodation or services such as entertainment, cleaning and car rental. Look for Tax Free signage or confirm retailer participation. Agency handling fees are deducted, so the refund is less than all GST paid. Check transaction status through https://touristrefund.sg or the eTRS app.
At the shop and how the system works
Show passport/e-Visit Pass, keep the original receipt and ensure an eTRS transaction is linked to the passport number. Affiliated retailers send data through their refund agency to the clearing house; independent retailers send directly. Airport validation and any inspection precede operator payment. Agencies/retailers subsequently settle and claim from IRAS through their own GST returns; tourists do not submit a GST F5.
Before or after airport immigration
For bulky/check-in goods use the designated departure check-in hall refund area BEFORE checking in the goods and before immigration. For hand-carried goods apply in departure transit after immigration. Arrive early enough for processing and possible physical inspection, rather than surrendering goods before they can be checked.
Kiosk steps and refund methods
Scan passport, declare eligibility/conditions, verify and select purchases and choose refund method. Changi offers card, Alipay or cash; Seletar card or Alipay only. If approved, Changi cash is collected at the transit cash counter with passport; card is credited within ten days and Alipay immediately. If Not Approved, present goods, originals, e-Visit Pass and boarding pass/confirmed ticket at Changi Customs or Seletar ICA for approval.
No overseas application and source updates
There is no refund-processing facility outside Singapore. Refund-status enquiries go through the operator; the edition lists Global Tax Free, https://touristrefund.sg and crc.helpdesk@global-taxfree.com. No eTRS tickets are issued for post-4-April-2019 purchases; earlier February–April 2019 tickets were passport-retrievable. June 2022 corrected the three-month test to AND; October 2024 removed bank cheques; September 2025 updated operator contact details.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗