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) import relief may be granted on newly acquired 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$500 for a traveller who has been away from Singapore for 2 days or more. GST is payable if the value of the items exceeds the GST import relief amount granted to the traveller. 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 may wish to refer to Singapore Customs website for more information on duty-free concession and GST import relief.