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Do I have to pay GST for import of used and partially damaged items which are more than 10 years old?
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.
You may establish the value of used items based on the transaction value of identical or similar goods sold for export to Singapore or depreciation value of the used items.
GST relief is granted on goods imported by post or air, excluding intoxicating liquors and tobacco, with a total Cost, Insurance and Freight (CIF) value not exceeding S$400.
Please visit Importation by Postal or Courier Service for more information.
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