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Can LVG be imported via land or sea?
An OVR Vendor may be granted approval to collect GST on LVG imported via sea and land (referred to as the “Approved OVR Vendor”) on a case-by-case basis.
If the relevant GST information was provided by an Approved OVR Vendor on the supporting documents as evidence that GST has been charged, import GST will not be applicable and the Transporter may obtain an In-Non-Payment (Approved Premises/Schemes) permit to account for the importation of the LVG via land or sea.
If the relevant GST information is not available, the Transporter is required to obtain a payment permit to account for the importation and GST payment for the goods via land or sea. Transporters should approach the OVR Vendor should you have questions.
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Import ProceduresRelated questions
What should I do if the importer informs that he/ she has paid GST twice on the same goods (i.e., GST was charged on sale of goods by OVR Vendor and importation of goods was subject to GST payment again at border)?
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What if the OVR Vendor has passed down its GST registration number but there is no indication to show whether GST is charged for each item of goods for a consignment exceeding CIF value S$400?
customs
I have a parcel consigned to a local consignee and the total CIF value exceeds S$400. Which permit should I apply for if it contains goods from OVR Vendors and non-OVR Vendors?
customs
Which permit should I apply for if the GST registration number presented by the OVR Vendor is invalid but there is a GST paid indicator on the item?
customs
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