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?

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Accepted Answer

Import of non-dutiable and non-controlled trade samples with Cost, Insurance and Freight (CIF) value not exceeding S$400 is granted GST relief and can be imported without an import permit. Please inform your supplier to indicate the goods as 'trade samples' in the Bill of Lading (B/L) or Airway Bill (AWB) and invoice.

If the total CIF value exceeds S$400, the samples will incur GST and an In-Payment (GST) permit application must be obtained to account for the importation.

You may find more information on the Importation of Trade Samples here.

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?

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