Consumers Importing Goods into Singapore
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If you are a bona fide traveller (i.e. not holders of work permits, employment passes, student passes, dependent passes or long-term passes), you can bring goods into Singapore without paying GST if you meet certain conditions and stay within value limits.
GST import relief for travellers bringing goods into Singapore
Newly acquired goods (items purchased or acquired abroad by the traveller to bring into Singapore) attract GST. This is regardless of whether foreign sales tax or value added tax had been paid.
However, you may qualify for GST import relief on new articles, souvenirs, gifts or food preparations bought overseas, provided they are meant for personal use or consumption. Do note that the GST import relief does NOT apply to:
- Intoxicating liquor1 and tobacco products
- Goods for commercial purposes or resale
1 While there is no GST import relief for intoxicating liquor, you may qualify for duty-free concession. Please refer to the Singapore Customs webpage, Duty-Free Concession and GST Import Relief for more information.
Amount of GST import relief allowed
The amount of GST import relief you qualify for depends on how long you have been outside Singapore:
| Time spent outside Singapore | GST import relief limit |
|---|---|
| 48 hours or more | Up to S$500 |
| Less than 48 hours | Up to S$100 |
If the total value of goods you bring into Singapore exceeds the applicable relief limit, GST is payable on the excess amount.
If you bought a bag at S$2,000 overseas and started using it during the trip, the bag is subject to the prevailing GST rate.
Your GST import relief depends on how long you were away:
- Away for 48 hours or more: GST import relief amount of up to S$500,
GST payable = (S$2,000 – S$500) x GST prevailing rate - Away less than 48 hours: GST import relief amount of up to S$100,
GST payable = (S$2,000 – S$100) x GST prevailing rate
What you need to do before you arrive in Singapore
- Check how long you have been outside Singapore to determine your GST import relief limit
- Calculate the total value of goods you are bringing into Singapore, excluding intoxicating liquor, tobacco products and goods for commercial purposes or resale
- Determine the amount of GST you have to pay, if the total value of goods you are bringing into Singapore exceeds the applicable relief limit
- Keep receipts for expensive items
What you need to do when you arrive in Singapore
If the total value of goods you bring into Singapore exceeds the applicable relief limit, you must:
- Declare your goods to Singapore Customs at the checkpoint
- Pay the GST at the Customs counter
- Keep your payment receipt
For more information on the procedures to make payment, please refer to Singapore Customs' webpage, Arriving in Singapore, or contact Singapore Customs on (+65) 6355 2000
For an alternative payment method, please refer to Singapore Custom’s webpage, Customs@SG Web Application or contact Singapore Customs on (+65) 6355 2000.