Consumers

  • Tourists buying goods from retailers who participate in the electronic Tourist Refund Scheme (eTRS) may claim a refund of the GST paid on purchases made in Singapore.
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  • Goods that are imported into Singapore by parcel post through ordinary mail or Speedpost (e.g. for goods that are purchased online) are subject to GST. This applies to all new articles, personal articles, souvenirs, gifts, food preparations and dutiable products.
  • If you are a bona fide traveller (excluding holders of work permits, employment passes, student passes, dependent passes or long-term passes), you will be given GST relief on new articles, souvenirs, gifts and food preparations that you bring into Singapore which are for your personal use. The relief does not apply to intoxicating liquor and tobacco, as well as goods imported for commercial purposes. 

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  • Since 1 Jan 2020, GST is payable on digital services provided by GST-registered overseas service providers.

    New! From 1 Jan 2023, GST will apply to all remote services (i.e. digital services and non-digital services) purchased by consumers in Singapore from GST-registered overseas service providers. From 1 Jan 2023, GST will also apply on goods valued at S$400 or below which are imported into Singapore via air or post and purchased from GST-registered suppliers.