Goods and Services Tax (GST) import 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 import relief that was granted to them. If you have spent less than 48 hours away from Singapore, you may be granted GST import relief of S$100 on the value of the goods. Please note that holders of work permits, employment passes, student passes, dependent passes or long-term passes issued by the Singapore Government and crew members are not eligible for the GST import relief. All goods brought into Singapore are subjected to GST at the prevailing rate on the Cost, Insurance and Freight (CIF) value of the goods plus any other chargeable cost. You may wish to refer to Singapore Customs website for more information on duty-free concession and GST import relief.