Tourists

16 years of age or above on the date of the purchase

Not a member of the crew of an aircraft on which you are departing Singapore

Not a citizen or a permanent resident of Singapore

Not a Specified Person*

• on the date of the purchase.
• at any time within the period of 3 months immediately before the date of purchase.
  OR
• on the date you submit your claim for a refund of the GST charged on your purchases at the airport.

*Specified Person refers to an individual who has been issued the following:

A. an individual who has in force

• any work pass issued by the Ministry of Manpower (i.e. Work Permit, Training Work Permit, S Pass, Employment Pass, Training Employment Pass, Personalised Employment Pass, EntrePass, Work Holiday Pass, Miscellaneous Work Pass and Letter of Consent);
• a Long Term Visit Pass or Long Term Visit Pass Plus; or
• a Student’s Pass; or

B. any of the following individual who has in force an Identification Card issued by the Ministry of Foreign Affairs Singapore and who is –

• a diplomat, consular officer, an administration, technical or service staff or other staff appointed to or employed in any foreign Embassy, High Commission or Consulate in Singapore;
• a staff appointed to or employed in an International Organisation, Representative Office or Trade Office in Singapore;
• or a spouse or dependent child of any individual mentioned in B(i) and B(ii) above.