The new GST rate will apply to imports of low-value goods and B2C imported non-digital services.

Imported low-value goods and B2C non-digital services straddling 1 Jan 2023

 

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 import of low-value goods or B2C non-digital services straddling 1 Jan 2023 is subject to GST, GST must be charged at the prevailing new rate.