Regulation 50
Conditions for refund to tourist
of Goods and Services Tax (General) Regulations 1993
Subregulation 1
Subject to paragraph (3), a tourist is entitled to a refund under the scheme if and only if the following conditions are satisfied:
the tourist purchases the goods and makes, at the time of the tourist’s purchase, an application for a refund of the tax through the taxable person from whom the tourist purchased the goods, by means of an electronic system designated by the Comptroller for the purposes of the scheme; and the taxable person provides the tourist with evidence (in any form) of the application having been so made;
the application is supported by one or more invoices or receipts showing the amount (including the amount of tax) paid by the tourist for the goods; (c)unless otherwise allowed by the Comptroller, each invoice or receipt in support of the application is for an amount (including the amount of tax, but excluding the amount of any BCRS deposit, where applicable) of not less than $100;
the goods are purchased no earlier than 2 months before the goods are brought out of Singapore by the tourist to another country;
the goods are brought to the airport or cruise terminal by the tourist —
as the tourist’s accompanied luggage or hand luggage, which is to be brought out of Singapore by the tourist to another country —
on the same aircraft or ship as that on which the tourist is travelling; and
within 12 hours after the time of approval of the application; or
as the tourist’s unaccompanied luggage, provided that —
the tourist has insufficient accompanied luggage or hand luggage allowance; and
such luggage is checked in at the unaccompanied luggage counter of the airport or cruise terminal within 12 hours before the announced time of departure of the tourist’s flight or voyage;
the tourist completes his or her application for his or her refund —
using the evidence of his or her application mentioned in sub‑paragraph (a) at the electronic system at the airport or cruise terminal, and providing such additional information as may be required by the electronic system; or
if the tourist is unable for any reason to complete his or her application at that electronic system, with the proper officer of customs at the Goods and Services Tax Refund Inspection Counter at the airport or cruise terminal, furnishing to the proper officer of customs —
the goods, the supporting invoices or receipts and evidence of the tourist’s application mentioned in sub‑paragraph (a), as may be required by the proper officer of customs; and
such information and documents as may be required by the proper officer of customs for the purpose of ascertaining whether the tourist will depart from Singapore within 12 hours after the time of approval of the application; (g)the tourist obtains approval for his or her refund through the electronic system or from the proper officer of customs, as the case may be —
where the goods are to be brought out of Singapore by the tourist as his or her accompanied luggage or hand luggage, before such luggage is checked in or brought into the aircraft or ship, as the case may be; and
where the goods are to be brought out of Singapore by the tourist as his or her unaccompanied luggage, before such luggage is checked in.
Subregulation 2
A tourist departing from a cruise terminal on a ship is entitled to a refund under the scheme if and only if the following additional conditions are also satisfied:
the tourist purchases the goods before 1 July 2017;
the tourist makes an application for a refund of the tax through the taxable person under paragraph (1)(a) before 1 July 2017;
the tourist declares that Singapore is his or her country of embarkation to which the tourist will not return via the same voyage on the same ship, with his or her cruise itinerary as documentary proof thereof;
the tourist obtains approval for the refund and departs from Singapore from the cruise terminal, before 1 September 2017; (e)the tourist does not return to Singapore within 48 hours after his or her departure.
Subregulation 3
A tourist remains entitled to a refund under the scheme if the tourist applies for the refund using an application form provided to him or her by the taxable person from whom the tourist purchased the goods in any of the following circumstances:
the application form was provided to the tourist by the taxable person before 19 August 2012;
the application form was provided to the tourist on or after 19 August 2012 by the taxable person who, at the time of providing that application form, was approved by the Comptroller for the purpose of this paragraph;
the Comptroller so allows,and all the conditions in paragraph (1)(b) to (g) are satisfied; and, for the purposes of paragraph (1)(f)(ii) —
such a tourist is deemed to have been unable to complete his or her application for his or her refund through the electronic system; and
the application form of the tourist is the evidence of his or her application mentioned in paragraph (1)(a).
Subregulation 4
A person must not seek or obtain an approval for a refund under the scheme unless the person is a tourist and is entitled to the refund in accordance with this regulation.
Subregulation 5
A person must not procure another person to seek or obtain an approval for a refund under the scheme if the other person is not entitled to the refund in accordance with this regulation.
Subregulation 6
A taxable person must not, on or after 19 August 2012, provide a tourist with an application form for the purpose of enabling the tourist to seek a refund under the scheme unless the taxable person is approved by the Comptroller for this purpose under paragraph (3)(b) and the taxable person’s approval has not lapsed or been revoked.
Subregulation 7
A person must not advertise or otherwise hold himself, herself or itself out as being approved by the Comptroller under paragraph (3)(b) if the person has not been so approved or if the person’s approval has lapsed or been revoked.
Subregulation 8
A taxable person must not, on or after 1 July 2017 —
permit a tourist to make an application for a refund of tax under paragraph (1)(a) through the taxable person;
provide a tourist with an application form for the purpose of enabling the tourist to seek a refund under the scheme; or
in any other way assist or enable a tourist to make an application for a refund under the scheme,if the taxable person knows or has reason to believe that the tourist intends to depart from Singapore from a cruise terminal on a ship.