GST on Imported Goods
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) at the point of importation 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:
|Total Value of Goods||Do I need to pay GST?|
|$200||No. The CIF value is not more than $400.|
|$450||Yes. The CIF value is more than $400. GST payable = $450 X 7% = $31.50|
Please visit Singapore Customs' webpage, buying over the internet, for more information.
From 1 Jan 2023, GST will apply to the purchase of imported low-value goods by consumers in Singapore from GST-registered suppliers.
Applying for GST Refund
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.)
- Parcel post imported via courier service companies (DHL, FedEx, UPS & TNT*)
The importer can apply for a refund directly through the courier service company.
- Parcel post imported with TradeNet permits
The importer can apply for a refund through the declaring agent of the permit via an online submission of refund application through the TradeNet system.
- Parcel post imported through ordinary mail or Speedpost
- If the parcels are delivered by Singapore Post, the importer can apply for a refund through Singapore Post or contact Singapore Post on 1605.
- If the GST was paid at the Immigration & Checkpoints Authority (ICA) counter at the Singapore Post Centre, the importer can apply for a refund directly from Singapore Customs
*TNT Express Worldwide (S) Pte Ltd has been amalgamated with Federal Express (S) Pte Ltd with effect from 1 Oct 2021.
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.
Staying Vigilant Against Phishing Scams
Consumers are reminded to be vigilant and not be deceived by fake SMSes, emails and WhatsApp messages with spoofed IRAS’ or agency’s name. IRAS and Singapore Customs will not request for GST payments for purchases made online or when the goods are imported by consumers. IRAS and Singapore Customs will also not solicit personal details or any confidential information from consumers via email or unsecured web links. For tax transactions including filing, payments and refunds, consumers should use relevant forms and digital services in myTax Portal secured by Singpass login.
If you have received SMSes, emails or WhatsApp messages asking for GST payments for purchases made online or to update confidential information via web links, please do not respond to it or click on any link. You may refer to our webpage: IRAS’ Advisory on Scam & Fraudulent Activities to check for information on scams that have been reported to IRAS.
To report any new scams or phishing attempts, chat with us or call the IRAS hotline at 1800 356 8300 from Monday to Friday, 8:00am to 5:00pm (except Public Holidays). If you are affected by the scam (i.e. financial loss or data loss), please report the incident to the police. You may call the police hotline at 1800 255 0000, or submit a report at www.police.gov.sg/iwitness.