The amount of GST payable is computed based on the CIF value (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:
Please visit Singapore Customs' webpage, buying over the internet, for more information.
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.)
Please visit Singapore Customs' webpage, refund of duties and GST, for information on the required supporting documents in respect of their refund procedures. You may contact Singapore Customs on +65 6355 2000 for clarification.