The importation of personal pets by land or by sea is subject to the payment of Goods & Services Tax (GST). The importation of personal pets via air with total value not exceeding S$400 is not subject to the payment of GST. GST relief may be applicable if the pet owner is changing his or her place of residence to Singapore or is a bona fide traveller/crew member importing personal pet into Singapore and meet the criteria for GST relief. All importations of pets are regulated by the Animal and Veterinary Service (AVS) under the National Parks Board (NParks).

The importer should abide by AVS's import licensing and pet quarantine requirements. Please note that you may not use the Customs@SG web application for the purposes of making declarations and payment of GST for the importation of pets. A summary of Customs procedures and requirements for importing personal pets is listed on Customs' website here.