All goods brought into Singapore are subject to GST at the prevailing rate on the Cost, Insurance and Freight (CIF) value of the goods plus any other chargeable cost. Goods and Services Tax (GST) relief may be granted on goods that are for your personal use or consumption depending on the time spent away from Singapore. You are required to pay GST on the value of the goods that exceed the amount of GST relief that was granted to them.

Please note that there is no GST relief on goods that are meant for sale or for commercial purposes. You are required to obtain a Customs In-Payment "GST (including Duty Exemption)" (IPT-GST) permit if the GST amount payable for the commercial goods is more than S$300.

You can make an advanced declaration and payment of duties and GST on our Customs@SG web application. An e-receipt will be provided for reference and verification purposes if you are stopped for checks. Alternatively, you may also proceed to our Customs Tax Payment office after clearing immigration to declare and make payment. Please present supporting documents such as invoices or receipts indicating the value of your goods. You may wish to refer to Singapore Customs website for more information on duty-free concession and GST relief.