Imported low-value goods and B2C non-digital services straddling 1 Jan 2024
With effect from 1 Jan 2023, GST will be extended to imported low-value goods and B2C non-digital services by way of reverse charge or through the Overseas Vendor Registration (OVR) regime. Special transitional rules will apply to the imports of low-value goods and B2C non-digital services that straddle the implementation date of 1 Jan 2023.
Where the imported low-value goods or B2C non-digital services is subject to GST and the transaction straddles 1 Jan 2024 (i.e., the date of GST rate increase from 8% to 9%), the 2024 GST rate change transitional rules may apply. Please refer to the webpage: Transitional Rules for GST Rate Change for more information and illustrations.