Consumers importing goods into Singapore

GST on imported goods

GST is computed based on the Cost, Insurance, and Freight (CIF) value of the goods, plus any customs duties payable. Postage charges are considered part of the freight and insurance costs.

Goods imported by air or post, excluding intoxicating liquors and tobacco, may qualify for import GST relief if the CIF value does not exceed S$400. If the CIF value is above $400, GST will be applied to the full value of the goods.

The table below explains when GST is to be paid and when it does not need to be paid:

_{¹From 1 Jan 2023, GST applies at the point of purchase on the purchase of imported Low-Value Goods by consumers in Singapore from overseas GST-registered suppliers.}

Please visit Singapore Customs' webpage, buying over the internet, for more information.

Applying for GST refund

You may request a GST refund in writing if you have overpaid GST – for example, due to incorrect declared values, short shipped items, eligibility for GST relief, or returned faulty goods, etc.

1. Goods imported via courier services (DHL, FedEx, UPS & TNT*)

Submit your refund application directly through the courier company.

_{*TNT Express Worldwide (S) Pte Ltd has been amalgamated with Federal Express (S) Pte Ltd with effect from 1 Oct 2021.}

2. Goods imported with TradeNet permits

Apply for a refund through the declaring agent of the permit by submitting your application online via the TradeNet system.

3. Goods imported via ordinary mail or Speedpost 

a) If delivered by Singapore Post, you may apply for a refund through SingPost or contact them on 1605.

b) 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.