My supplier has included trade samples valued at S$300 in my commercial shipment. This shipment's invoice value is S$18,000. Can the GST be waived?
Under the GST (Imports Relief) Order, GST relief may be granted for the import of bona fide trade samples, excluding dutiable goods such as intoxicating liquors and tobacco products, of a total Cost, Insurance and Freight (CIF) value not exceeding S$400.
As your samples are imported together with the commercial shipment, GST relief could not be granted for the samples. Therefore, you have to pay GST on the trade samples.
As your samples are imported together with the commercial shipment, GST relief could not be granted for the samples. Therefore, you have to pay GST on the trade samples.
Related questions
My supplier sends me trade samples before I decide on the quantity to order. The samples are not for sale. Do I have to pay GST for the samples?
My supplier has included free-of-charge samples in my shipment of goods. Do I have to declare such samples and pay the accompanying GST?
What is the value of goods granted Goods and Services Tax (GST) relief for a day trip to Malaysia by road? (Less than 48 hours)
What is the value of goods granted Goods and Services Tax (GST) relief for a day trip to Malaysia by road? (48 hours or more)
Need more help?
Get in touch