Am I eligible for refund?
To be eligible for GST refund, you will have to meet the following criteria:
• you are not a Singapore citizen or permanent resident of Singapore;
• you spend 365 days or less in Singapore in the last 24 months before the date of purchase;
• you have not been, at any time, employed in Singapore in the past 6 months before the date of purchase;
• you are not a member of the crew of the aircraft on which you are departing from Singapore;
• you are 16 years of age or above at the time of purchase.
• if you are a student pass holder, you must have purchased the goods in the last 4 months before the expiry of your student pass.
How can I qualify for tax refund?
You can qualify for tax refund if the following conditions are satisfied:
• Spend at least SGD100 (including GST) on goods from Global Tax Free affiliated retail stores. You may accumulate up to 3 same-day invoices/receipts from retailers bearing the same GST registration number to meet this minimum purchase amount;
• Present eTRS ticket, the goods, original invoices/receipts, passport to the Singapore Customs for validation and approval, departing with the goods from Changi International Airport Departure Hall/ Seletar Airport Passenger Terminal within 2 months from the date of purchase;
• Depart with the goods within 12 hours after obtaining Singapore Customs approval on your eTRS ticket.
• If you are a student pass holder, you will need to fulfil all the above criteria and your purchases must be made within the last 4 months before your student pass expiry date. You will also need to declare that you are departing Singapore and will remain outside of the country for a minimum period of 12 months.
What goods are eligible for refund?
All goods on which GST is charged are eligible for refund except:
• Goods wholly or partly consumed in Singapore
• Goods exported for business or commercial purposes
• Goods that will be exported by freight
• Accommodation in a hotel, hostel, boarding house, or similar establishments