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. If you live in Singapore and are returning from an overseas trip, "newly acquired goods" refers to items you purchased or obtained abroad, including gifts and souvenirs, as well as items you purchased GST-free or duty-free at or near your departure point (such as the airport or ferry terminal), whether from a physical shop or collected through an online retail order placed before you left Singapore. Newly acquired goods attract GST, regardless of whether foreign sales tax or value added tax had been paid. However, you may qualify for GST import relief on your newly acquired goods, provided they are meant for personal use or consumption.

GST import relief may be granted on goods that are for your personal use or consumption depending on the duration of your stay outside Singapore. The GST import relief entitlement is up to S$100 for a traveller who has been away from Singapore for less than 2 days and up to S$500 for a traveller who was away from Singapore for 2 days or more. You are required to pay GST on the value of the goods that exceed the amount of GST import relief granted. Please note that holders of a work permit, employment pass, student pass, dependent pass or long-term pass issued by the Singapore Government are not eligible for GST import relief on newly acquired goods. Goods that are meant for sale or for commercial purposes are also not eligible for GST import relief. 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 advance 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 import relief.