The importation of non Investment Precious Metal (IPM) items, including some gold products, is subject to Goods and Services Tax (GST) at the prevailing rate on the Cost, Insurance and Freight (CIF) value of the goods. You are required to pay the tax on the value of the goods that exceed your GST relief, and on goods carried for or on behalf of other persons.

You are required to pay GST only on the value of goods that exceed their GST import relief and on goods imported for commercial purposes. You may make an advance declaration and payment of GST prior to your arrival through our Customs@SG web application. Once tax payment is successful, the web application will create an e-receipt in your mobile device, and you may exit the checkpoints. If you are stopped for checks, you can show the e-receipts stored in your mobile device as proof of payment to the officers. Please visit Singapore Customs website for more information on the Customs@SG web application.

Alternatively, you may proceed directly to the Customs Tax Payment Office or the Red Channel upon arrival to declare your items. Our officer on duty will advise you accordingly before you exit the Red/Green Channels. Please present supporting documents such as invoices or receipts indicating the value of your items.