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)?

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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:

Tax invoice or permit notification issued by the air courier;
Import permit; or
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:

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
Shipping document for the importation of LVG (e.g., Delivery/Consignment Note)
Evidence of payment in relation to commercial invoice, e.g., credit card statement

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)?

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