The amount of GST payable is computed based on the
(cost, insurance and freight) of the goods plus all duties payable. The postage paid for the goods can be taken as freight and insurance charges.
However, GST need not be paid for goods (except for dutiable products) with CIF value of not more than $400.
Where the CIF value is more than $400, the entire sum will be subject to GST.
The table below explains when GST is to be paid and when it does not need to be paid:
For more information, please visit Singapore Customs'
webpage on internet purchases/postal parcels
. You may also contact Singapore Customs on +65 6355 2000.
You can apply for a GST refund in writing if there has been an overpayment of GST (e.g. wrong value declared, items short-shipped, parcel eligible for GST relief, returned faulty goods, etc.)
The importer can apply for a refund directly through the courier service company.
The importer can apply for a refund through the declaring agent of the permit via an online submission of refund application through the TradeNet system.
For more information on the refund procedures and supporting documents needed, please visit Singapore Customs'
webpage on refund of duty and/or GST
or contact Singapore Customs' Procedures and Systems Branch (Refund Unit) on +65 6355 2103.