When shopping in Singapore, you can get a 7% Goods and Services Tax (GST) rebate on your purchases. You can look for merchants with a "Tax Refund" logo or spend S$100 or more at the same store to enjoy tax refund. For goods taken outside Singapore, tax refunds can be given at selected merchants, Changi International Airport or selected airports. The tax refund service fee may be deducted from the tax refund amount. Please note that the tax refund is only available for departure by air. ?0?2?0?2?0?2 Tax refund through the "Electronic Travel Tax Refund Scheme" (eTRS) With the eTRS system, applying for tax refund on goods and services is convenient and hassle-free. Just use the same credit card to make the purchase and it can be used as a tax refund voucher later. Using this voucher, you can easily retrieve your credit card consumption details in Singapore when performing tax refund operations on goods and services at the eTRS self-service desk. ?0?2?0?2?0?2 Refund in writing Some merchants that are not integrated into the eTRS system may provide you with a tax refund application form. After you get the tax refund form, be sure to fill it out completely and sign it. Please save the original invoice/receipt and eTRS slip after purchase. When leaving by plane, please go to the Customs Inspection Counter to present the application form for stamping. ?0?2?0?2?0?2 Five easy steps to complete the tax refund application: 1. Place of consumption When making purchases at merchants affiliated with the eTRS system, please use the same credit card as a voucher for all purchases. Please ask the merchant for the eTRS receipt and original invoice/receipt after purchase. If the consuming merchant does not belong to the eTRS system, the merchant is required to provide a tax refund form, complete it and sign it. Please save the original invoice/receipt after purchase. ?0?2?0?2?0?22. Before departure If you need to register consumer goods, please first apply for tax refund at the eTRS self-service desk for the goods and services for which eTRS bills have been issued. If you have a tax refund form, please go to the customs inspection office to apply for it. If you need to carry consumer goods with you, please go to the waiting transfer hall (behind the departure hall) after registering. To apply for tax refund for consumer goods and services issued with eTRS bills, please go to the eTRS self-service desk. If you have a tax refund form, please go to the customs inspection office to apply for it. ?0?2?0?2?0?23. eTRS Self-Service Desk Please use your designated credit card as the retrieval voucher for consumption details; or you can scan your eTRS receipt to retrieve various consumption items. Then follow the instructions at the eTRS self-service desk to apply for a goods and services tax refund. At customs inspection, you may be required to present consumer goods. If you have a tax refund form, please go to the customs inspection office to apply for it. ?0?2?0?2?0?2 4. Use the tax refund form to refund the tax. Please go to the customs inspection office to present the tax refund form for stamping and inspection of consumer goods. ?0?2?0?2?0?25. Receive the refunded tax. If you have previously chosen the tax refund method of returning it directly to your credit card at the eTRS self-service desk, you can board the plane directly without any other procedures. If you choose cash refund, please go to the Central Refund Counter in the waiting transfer hall (behind the departure hall) to collect the refunded cash. If you have a Global Blue or Premier Tax Free tax refund form, please go to the corresponding processing office in the waiting transfer hall (behind the departure hall) to submit the form and receive the refund after it is stamped at the customs inspection office. If you have a tax refund form for a tax refund plan formulated by the merchant, please stamp it at the customs inspection office and drop the form into the airport mailbox. The form will be sent to the appropriate merchant for processing. ?0?2?0?2?0?2 Location and opening hours of eTRS self-service kiosks The eTRS self-service kiosks are open 24 hours a day and are located at Changi International Airport Terminal 3. From mid-August 2011, more self-service kiosks will be installed at Changi International Airport's Economy Terminals 1, 2 and other selected airports. Customer service specialists are on hand to assist visitors.