Hi Mel Bacculyu if you are a visitor to Singapore, you are entitled to a GST refund on goods that you purchase from retailers participating in the Tourist Refund Scheme ("the Scheme") provided that you satisfy all the eligibility criteria and conditions stated below.
The Scheme is only available for goods leaving via Changi International Airport and Seletar Airport.
Eligibility criteria
You must be 16 years old or above at the time of purchase and must NOT:
* Spend more than 365 days in Singapore in the past 24 months before the date of purchase;
* Have exercised employment in Singapore in the past 6 months before the date of purchase;
* Be a citizen or permanent resident of Singapore; and
* Be a member of the cabin or flight crew of the aircraft on which you are departing from Singapore,
* If you are on a student pass, in addition to the above criteria, you are eligible only if you intend to depart and remain outside Singapore for a minimum period of 12 months. The Scheme also only covers goods that you purchase in the last 4 months to the expiry of your student pass. The goods must also be brought out within 2 months from the date of purchase.
Other conditions
* You must spend a minimum of $100 at a participating retail shop on a single day. You may accumulate up to 3 receipts on same day purchases from the same retailer to meet this $100 threshold.
* The goods must be brought out of Singapore via Changi International Airport or Seletar Airport within 2 months from the date of purchase.
* You must have a duly completed refund form issued by the participating retailer.
* You must produce the refund form with the goods and receipt personally to Singapore Customs for verification and endorsement of the form.
* You must show your passport and boarding pass or confirmed air-ticket to Singapore Customs.
* For bulky goods or goods to be checked in, please ensure that you proceed to the Singapore Customs GST Refund counter before checking in the goods.
* Small items that can be hand-carried are to be produced at Singapore Customs GST Refund counter in the Departure Lounge after immigration clearance.
* You must depart with the goods on a flight within 12 hours from Singapore Customs’ endorsement of your refund form.
* You must submit the refund form endorsed by Singapore Customs to the retailer or refund agency no later than 2 months from the date of the endorsement.
Important!
* Singapore Customs is unable to accede to any request for a refund form to be faxed over to you at the airport.
* Singapore Customs shall not endorse the refund form if you fail to produce goods for inspection upon their request.
* If you are departing via Seletar Airport, please proceed to the Immigration & Checkpoints Authority (ICA) Duty Office for endorsement.
* Making a false declaration in the refund form to Singapore Customs is a serious offence.
* Taking the goods out of the Departure Hall or passing the goods to someone else after getting the refund form has been endorsed by Singapore Customs is also a serious offence.
* Offences committed under the Scheme attract penalties and possible imprisonment.
After getting the endorsement on the refund form and if you are departing via Changi International Airport, you should:
· Proceed to the counter of Global Refund or Premier Tax Free if you are holding Global Refund Cheque or Premier Tax Free Voucher. These counters are located in the Departure Lounge after immigration. You can get your GST refund in cash at these counters. Alternatively, you can opt for direct credit to your credit card or bank account or for a bank cheque; or
If you are departing via Seletar Airport, please mail the endorsed form back to the retailer.
Please arrive early in the airport to allow sufficient time for Singapore Customs to inspect your goods and verify your claims.
For more details on the conditions and refund procedures on the scheme, please visit the information page on Inland Revenue Authority of Singapore (IRAS) website.
