For who?

• Tourists who buy goods in Singapore from participating retailers can claim a refund of the GST paid if the goods are brought out of Singapore from Changi International Airport or Seletar Airport within 2 months from the date of purchase.
  
  
• Retailers who charge GST (“GST-Registered Retailers”) can voluntarily participate in this scheme to offer GST refunds to tourists.

For what?

• To ensure that Goods and Services Tax (GST) levied on goods will not adversely affect Singapore as a shopping destination for tourists.
  
  
• To empower GST-Registered Retailers to offer GST refunds to tourists.

How does it work?

• This scheme is voluntary. GST-Registered Retailers can offer GST refunds as long as they follow all the conditions and requirements imposed by the scheme.
  
  
• GST-Registered Retailers may operate the scheme on their own or tap into services offered by central refund agencies (e.g. paying out refunds to tourists).

Things to note

• This scheme only applies to goods. It does not apply to services purchased by tourists.
  
  
• Changes to the scheme will be introduced on 1 October 2007. For example, as of 1 October 2007, GST-Registered Retailers must refund the GST to the tourists within 3 months from the date of Singapore Customs’ endorsement on the refund form. 

For more info

GST Tourist Refund Scheme
Inland Revenue Authority of Singapore (IRAS)

Local Toll-Free: 1800 356 8633
International: (65) 6356 8633
Email: gstge@iras.gov.sg