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Is the Declaring Agent required to include additional tax and duty in the computation of GST if the invoice of my shipment included tax and duty incurred overseas?


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If the tax and duty for importing the shipment into Singapore are part of the cost of the shipment, they should be included in the computation of GST.
 
However, if the importer is able to provide documentary proof that the tax and duty were refunded by the overseas authorities at the point of importation, the Declaring Agent should exclude the refunded amount in the computation of GST.

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