As eTRS is a voluntary scheme, not all retailers in Singapore operate the scheme. GST-registered retailers may choose to operate the scheme on their own or engage the services of a Central Refund Agency.

There are currently three Central Refund Agencies in Singapore:

Global Blue Singapore Pte. Ltd.

• Global Blue retailers affiliated with this agency display a 'Global Blue' sign in their shops.
• Website: http://www.globalblue.com/

Global Tax Free Pte. Ltd.

• Global Tax Free retailers affiliated with this agency display a 'Global Tax Free' sign in their shops.
• Website: http://www.global-taxfree.com.sg

Retailers who operate the scheme on their own usually display signs that indicate 'Tax Refund' in their shops. However, it is best that you check with the retailers if they are operating the scheme.

The actual amount refunded may be lesser than the GST you have paid as a handling fee for the refund service will be deducted by the retailer, Central Refund Agency or operator of Central Refund Counter.

Do arrive at the airport early to allow sufficient time for your GST refund to be processed and goods to be inspected, if necessary. You are required to seek endorsement at the Customs Inspection Counter in the terminal where you will be checking-in your goods or where your flight will be departing from. You must also depart with the goods on a flight within 12 hours after obtaining approval of your GST refund.

For check-in items:
Prior to checking-in the goods, please proceed to the eTRS self-help kiosk at the Departure Check-in Hall (before Departure Immigration) to apply for GST Refund.

For hand-carried items:
Please proceed to the eTRS self-help kiosk at Departure Transit Lounge (after Departure Immigration) to apply for GST Refund.

At the kiosk, you will be asked to:

1. Select your preferred language
2. Scan your passport
3. Declare your eligibility and acceptance of the TRS conditions
4. Select / Deselect the purchases you wish to apply for GST Refund
5. Select your refund options; Cash, Credit Card or Alipay

Once you have completed the steps above, you will be shown the status of your refund on the kiosk. If your purchases need to be inspected, please proceed to the Customs Inspection Counter for the physical inspection of the goods. Please present the goods, together with your passport, the original invoice(s) or receipt(s) and your confirmed flight itinerary or boarding pass to the Customs Inspection Counter for endorsement.

Refund via Credit Card
The approved refund amount will be credited to the specified credit card within 10 calendar days.

Refund via Cash
Please proceed to the GST Cash Refund Counter in the Departure Transit Lounge (after Departure Immigration) to collect your cash.

Refund via Alipay
Follow through the instructions at the kiosks or counter to receive your Alipay refund.

The GST refund counters are located at both public and transit areas, and are open 24 hours, daily.

Terminal 1

• Terminal 1 Public, Departure Hall (near Check-in Rows 3 and 4)
• Terminal 1 Transit (near iShopChangi Collection Centre and Charles & Keith)

Terminal 2

• Terminal 2 Public, Departure Hall (near Check-in Row 12)
• Terminal 2 Transit (near iShopChangi Collection Centre)

Terminal 3

• Terminal 3 Public, Departure Hall (between Check-in Rows 5 and 6)
• Terminal 3 Transit (near iShopChangi Collection Centre and Lotte Duty Free)

Terminal 4

• Terminal 4 Public, Departure Hall (between Check-in Rows 3 and 4)
• Terminal 4 Transit (near iShopChangi Collection Centre and Lotte Duty Free)

GST Refund is also located at Jewel Level 1 (near iShopChangi Collection Centre and Changi Lounge), please note that this service is only available to passengers who use Early Check-in facility at Jewel.