We would like to inform you that all goods brought into Singapore are subject to Goods & Services Tax (GST) at the prevailing rate on the value of goods, which may include the cost, insurance and freight (CIF) plus other chargeable costs and the duty payable (if applicable). This is regardless of whether foreign sales tax or value added tax had been paid. However, travellers can enjoy GST import relief on goods meant for their personal use and not meant for sale, depending on the time spent away from Singapore. Please note that holders of a work pass, student pass, dependent pass or long-term pass issued by the Singapore Government and crew members are not eligible for GST import relief. You may wish to refer to Singapore Customs website for more information on duty-free concession and GST import relief.

For individuals who do not reside in Singapore (e.g. short-term visitors), used articles and personal belongings refer to items the traveller had with them prior to their arrival in Singapore. They will also be expected to bring these items out of Singapore when they leave Singapore.