TVRS of Sri Lanka & eTRS of Singapore

Tourist VAT Refund Scheme -Sri Lanka 

A8-10

   

  • Shop at the store displaying  A8-2
  • It is required to have a minimum of LKR.50,000(Exclusive of VAT)worth of VAT liable purchases 
  • Consisting of maximum of 3 commercial invoices issued on the same day by the same retailer.
  •  Need to obtain VAT refund invoice (TVRI) from the same authorized retailer by providing commercial invoices along with your passport.
  • VAT refund should be applied using a TVRS application form.
  • Goods should be taken out of Sri Lanka either as baggage or hand luggage

Electronic Tourist Refund Scheme -Singapore

Image result for singapore tourist refund scheme

  •  Shop at a participating retailer in the electronic Tourist Refund Scheme (eTRS),
  • Spend at least SGD100 (including GST). You may accumulate up to 3 same-day invoices/receipts from retailers bearing the same GST registration number and same shop name to meet this minimum purchase amount
  • Present your original passport to be eligible for GST refund.
  • After the eTRS transaction is issued, collect the original receipt(s) from the retailer before you leave the shop and keep the receipts until you receive your refund.
  • There will not be any physical eTRS ticket given to you. To check if the eTRS transaction is correctly issued, you can login  https://touristrefund.sg or download the mobile app “eTRS Singapore” from Android/ iOS play stores.

Custom Procedure

A8-12

Present the following documents to the TVRS Customs verification Counter with Goods entitled to claim refund

  • Completed tourist VAT Refund Claim Application form.
  • Original Tourist VAT Refund invoices (TVRI) with specified commerecial invoices.
  • Valid passport 

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At the airport, proceed to the eTRS self-help kiosk with your goods.

  • For purchases that you plan to check-in, before you check-in your luggage, you need to apply for GST refund at the eTRS self-help Kiosk located at departure check-in hall (before immigration).

  • For purchases you intend to hand carry (cabin luggage), you need to apply for GST refund at the eTRS self-help kiosk located at the Departure Transit Lounge (after immigration).

  • If the transactions are not approved at the self-help kiosk, you need to approach a Customs officer at the Customs Inspection Counter located near the kiosks. You may be required to show your goods purchased, original receipts, passport and boarding pass at the Customs Counter.

  • There will not be any acknowledgement slip issued by the self-help kiosk after your transactions have been processed. Instead, a summary of your claim and its application outcome will be displayed on the kiosk screen. 

Refunding Process 

A8-5

  • Upon Customs verification,submit the above documents to TVRS –Inland Revenue Counter for a refund claim.
  • Submit the payment voucher for processing to the Bank of Ceylon Branch located inside the Departure Longue.
  •  The refund will be paid in cash.

23At the eTRS self-help kiosk, you may choose your preferred refund option.

  • If you choose cash refund, you can  proceed to the GST Cash Refund Counter located in the Departure Transit Lounge area (after immigration). You are required to present your passport at the GST Cash Refund counter.

  • If you choose Alipay refund, the refund amount will be credited to your Alipay account immediately. If the amount is not credited to your Alipay account, you can approach and check with the staff at the GST Cash Refund Counter for assistance.

  • If you choose to receive your refund via credit card, you may proceed for boarding. The refund will be credited to your designated credit card within 10 days.

Key differences 

1.If  eTRS Ticket is not issued ,your refunds will be automatically linked to your passport number  & can verify the validity through https://touristrefund.sg or their Mobile App.

2.Need to apply for GST refund at the eTRS self-help Kiosk located at departure & If the transactions are not approved at the self-help kiosk, you need to approach a Customs officer at the Customs Inspection Counter.

3.You can get refunds in cash ,Alipay refund or refund via Credit card.

4.eTRS is a voluntary scheme and not all retailers in Singapore operate it. GST-registered retailers may choose to operate the scheme by engaging the service of a Central Refund Agency (“CRA”) or on their own as Independent Retailer (“IR”).