What should I do if the importer informs that he/ she has paid GST twice on the same goods (i.e., GST was charged on sale of goods by OVR Vendor and importation of goods was subject to GST payment again at border)?
The Transporter should advise the importer to seek a reimbursement of GST from the OVR Vendor. The importer should provide the following evidence to the OVR Vendor which substantiates that import GST was paid to Singapore Customs:
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Tax invoice or permit notification issued by the air courier;
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Import permit; or
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GST payment receipt issued by SingPost.
The Transporter can refer the importer to Paragraph 8.4 of IRAS e-Tax Guide “GST: Taxing imported low-value goods by way of the overseas vendor registration regime”. (www.iras.gov.sg > Quick links > e-Tax Guides).
The Transporter should also advise the importer to maintain the following documents:
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Commercial invoice or any other supporting document (e.g., email correspondence from supplier, order form etc.) to show that the OVR Vendor has charged GST at the point of sale of the LVG
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Shipping document for the importation of LVG (e.g., Delivery/Consignment Note)
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Evidence of payment in relation to commercial invoice, e.g., credit card statement
Related questions
What should I do if the importer informs that double taxation has occurred, but the OVR Vendor has refused to reimburse the GST on the sale?
What if the OVR Vendor has passed down its GST registration number but there is no indication to show whether GST is charged for each item of goods for a consignment exceeding CIF value S$400?
I just realised that some of the goods are still in the Free Trade Zone and the IG permit has been fully utilised. How to clear the remaining items?
Goods will be imported into Singapore, and the consignee shown on the invoice is a foreign-registered company. Can a Singapore-registered company pay the GST on behalf of the foreign-registered company?
