Please note that existing domestic Customs procedures continue to apply to the movement of goods into Singapore under ASEAN Customs Transit System (ACTS). In general, all goods imported into Singapore are subject to payment of GST at the prevalling rate of the goods' Cost, Insurance and Freight (CIF) value. This is inclusive of all other charges, costs and expenses incidental to the sale and delivery of the goods into Singapore. You may refer to here for more information on the ACTS.