In general, all goods imported into Singapore are subject to Goods and Services Tax (GST) levied at the prevailing rate on the goods' Cost, Insurance and Freight (CIF) value.

 

For the importation of the tickets for an event/performance/concert held overseas, please note that the value should be based on the cost of the tickets as supplied by the supplier (this is not the same as the purchase price of the tickets), inclusive of all other charges, packaging, costs and expenses incidental to the sale and delivery of the goods into Singapore.

 

GST relief is granted on goods (excluding dutiable goods such as intoxicating liquors and tobacco products) imported by parcel post or air freight to a total CIF value not exceeding S$ 400.00. The entire sum would be subject to GST if the total CIF value exceeded S$400.

 

You may refer to here for information on importation by Postal or Courier Service.