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 and not meant for sale. This shall exclude cigarettes, tobacco, liquors and petroleum products.
Where value of the goods exceeds the GST relief limit, the difference between the value and GST relief limit is subject to GST. For more information on the procedures to make payment, please visit Singapore Customs' website on Goods and Services Tax Relief or contact Singapore Customs on (+65) 6355 2000.
The GST relief limit depends on the number of hours you have spent outside Singapore: