If the traveller is a bona fide traveller, he/she will be given GST import relief on the gifts that are brought into Singapore, provided they are not meant for sale. The GST import relief amount will depend on the time spent away from Singapore. GST is payable if the value of the items exceeds the GST import relief amount granted to the traveller.

The GST relief entitlement is up to S$100 for a traveller who has been away from Singapore for less than 48 hours and up to S$500 for a traveller who is away from Singapore for 48 hours or more. 

Please note that holders of a work pass, student pass, dependant pass or long-term pass issued by the Singapore Government and crew members are not eligible for GST relief.