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 attract GST, regardless of whether foreign sales tax or value added tax had been paid.
However, you may qualify for GST import relief on your newly acquired goods, 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 imported for commercial, business or trade purposes
- Goods carried on behalf of other persons
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 | Value of goods granted GST import relief |
|---|---|
| 2 days or more | Up to S$500 |
| Less than 2 days | Up to S$100 |
If the total value of goods you bring into Singapore exceeds the applicable GST import 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 2 days 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 2 days: 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, goods imported for commercial, business or trade purposes and goods carried on behalf of other persons
- Determine the amount of GST you have to pay, if the total value of goods you are bringing into Singapore exceeds the applicable GST import 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 GST import relief limit, you are required to declare the goods and pay the applicable GST.
If you have already declared and paid GST before arrival
If you have already declared your goods and paid the applicable GST via the Customs@SG Web Application before arriving in Singapore, please keep your e-receipt readily accessible on your mobile device or have a printed copy available for presentation upon request.
If you have not declared or paid GST before arrival
If you have not declared your goods or paid the applicable GST in advance, you may proceed to a Customs Declaration Kiosk at the checkpoint, where available, to declare your goods and make payment. Alternatively, you may approach a checking officer for assistance with the declaration and payment process.
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.