Restructured the presentation of the section on “Purchasing imported Low-Value Goods”. Shifted the link to GST Registered Business Search and the summary table on when GST is payable, from FAQ to main webpage. Included the scenario where GST is paid twice, in the table.
Updated that import relief is not granted for goods imported via sea or land. Updated the table to clarify that we are referring to payment of import GST at the point of importation. GST may still apply at the point of purchase for goods import via air/post if it is purchased from GST-registered suppliers.
