Travellers bringing goods into Singapore
You must pay Goods and Services Tax (GST) on most goods you import into Singapore, including items you buy online and receive by post or courier. However, import GST relief may apply to goods imported by air or post if the qualifying conditions are met.
On this page:
When you need to pay GST (and when relief applies)
Whether you pay GST depends on how your goods are imported and their Cost, Insurance and Freight (CIF) value. Postage charges are considered part of the freight and insurance costs. GST is computed based on the CIF value, plus any customs duties payable.
| How goods were imported | Total CIF value | Do you pay GST |
|---|---|---|
| Air or Post | $400 and below | No. GST import relief is granted on goods* imported via air/post with CIF value not exceeding $400. However, if the overseas supplier is registered for GST in Singapore, you will still have to pay GST at the point of purchase, to the supplier. For more information, please refer to GST on imported Low-Value Goods. *Excludes: intoxicating liquors and tobacco |
| Air or Post | More than $400 | Yes. GST is applied on the full value of the goods. |
| Sea/Land | Any value | Yes. GST import relief is not granted for goods imported by sea or land. |
How much GST you pay
GST is 9% of the total CIF value plus any customs duties.
Example: You import goods worth $500 by air
- Cost of the goods: $450
- Insurance and freight charges: $50
- Customs duty: $50
- GST payable: ($450 + $50 + $50) × 9% = $49.50
How to get a refund for overpaid GST
You could get a refund if you overpaid GST due to incorrect values, missing items, or faulty goods.
If you had appointed a declaring agent to apply a TradeNet permit to import your goods, please request the declaring agent to apply for the refund online. Otherwise, how you may get a refund depends on how the goods were imported:
| How goods were imported | How to apply for GST refund |
|---|---|
| By courier (DHL, FedEx, UPS) | Submit your refund application directly to the courier company. |
| By Speedpost | If delivered by Singapore Post, you may apply for a refund through them; or contact them on 1605. |
| By ordinary mail | If GST was paid at the Immigration & Checkpoints Authority (ICA) counter at the Singapore Post Centre, submit your refund request directly to Singapore Customs. For details on required supporting documents and refund procedures, please refer to the Singapore Customs' webpage, Refund of Duties and GST, or contact them on +65 6355 2000. |
Avoid GST payment scams
Warning: IRAS and Singapore Customs will never ask you to pay GST for online purchases through SMS, email, or WhatsApp. For tax transactions including filing, payments and refunds, consumers should use relevant forms and digital services in myTax Portal secured by Singpass login.
Red flags:
- Messages asking for GST payments on online purchases
- Requests for personal details or any confidential information from consumers via email or unsecured links
If you receive suspicious messages:
- Do not respond or click any links
- Refer to IRAS’ Advisory on Scam & Fraudulent Activities to check for information on scams that have been reported to IRAS.
- Report new scams via IRAS hotline at 1800 356 8300 from Monday to Friday, 8:00am to 5:00pm (except Public Holidays).
- If you lost money or data, report to police at 1800 255 0000 or submit a police report.