Goods (e.g. new or used articles, online purchases, gifts) imported by post or courier services are subject to payment of Goods and Services Tax (GST) and/or duty.

To determine the total Insurance and Freight (CIF) value, all goods consigned to the same importer and arriving in Singapore on the same flight are treated as a whole, even if the goods are covered by different freight documents.

GST relief is granted on goods imported by post or air, excluding intoxicating liquors and tobacco, with a total CIF value not exceeding S$400.

Please visit Importation by Postal or Courier Service for more information.