In general, all goods imported (including returned goods) into Singapore are subject to Goods and Services Tax (GST) levied at 9% of the goods’ Cost, Insurance and Freight (CIF) value and applicable duty (for dutiable goods only). The CIF value is inclusive of all other charges, costs and expenses incidental to the sale and delivery of the goods into Singapore. Please note that the importation of all goods into Singapore must be covered by a relevant customs permit applied through the TradeNet. 

Please be informed that you are required to take up an In-Payment (GST) permit to account for the re-importation of the rejected goods back into Singapore. In the permit application, you may wish to indicate (under the ‘Trader’s Remark’ field) that the goods are rejected goods and upload the original trade documents.

An importer which is a taxable company may be entitled to claim the input tax incurred for goods from the Inland Revenue Authority of Singapore (IRAS), provided that they fulfil the stipulated conditions for the claiming of input tax. The taxable company may submit its claims to IRAS during its monthly or quarterly returns/ accounting period corresponding to the date shown in the tax invoice or import permit, together with all relevant documentation records (e.g. the permits, bill of lading, commercial invoices, packing list, freight charges).