Under the Tourist Refund Scheme (TRS), tourists may receive a refund of GST paid on goods purchased from retailers who participate in the scheme. Since the introduction of the TRS, the tourist refund is only available to tourists who are bringing their purchases out of Singapore via Changi International Airport or Seletar Airport within two months from the date of purchase, subject to the eligibility and conditions of the scheme.
Tourist refund is also extended to tourists who are departing from Singapore on an international cruise (excluding cruise-to-nowhere, round-trip cruise and regional ferry) that departs from the Marina Bay Cruise Centre Singapore and the International Passenger Terminal at Harbourfront Centre. The final destination of the ship’s voyage must not be Singapore and where the voyage involves the ship returning to Singapore on one or more occasions, the tourists may only claim GST refund on the ship’s last departure from Singapore in that voyage.