Which goods and customers
From 1 January 2023, OVR-registered entities account for GST on LVG sales to non-GST-registered Singapore customers. LVG are located outside Singapore, delivered by air/post, value not overS$400, not GST-exempt, and either non-dutiable or with customs/excise duty waived under Customs Act section 11. Entry value ordinarily means sales price excluding transport/insurance,GST and Customs duties. Goods aboveS$400 are not subject to point-of-sale GST under this checklist. Electronic marketplaces can be deemed suppliers when the detailed-guide conditions apply.
Checkout controls and tax base
Systems must distinguish LVG from other goods, confirm customer GST registration and identify air/post shipment. Allow customers to provide GST numbers at checkout and verify using IRAS GST-registered Business Search; customers must provide their number. Calculate GST including LVG-related shipping and insurance. For one delivery charge covering LVG and non-LVG, apportion the relevant LVG portion as described in guide 14.6.
Dated rates and marketplace scope
The checklist states 8% from 1 January 2023, with 8/108 for inclusive prices, then 9% from 1 January 2024, with 9/109. Electronic marketplaces and redeliverers account for LVG supplied by local or overseas sellers through their platforms to non-registered Singapore customers, irrespective of whether those underlying sellers are GST-registered. The rate dates distinguish the historical 8% period from the later 9% period.
Preventing import double taxation
After point-of-sale GST, pass item-by-item GST-paid status and the relevant GST registration number down the logistics chain so the transporter/declaring agent uses a non-payment permit. Non-LVG instead uses a payment permit at import. A supplier selling through a GST-registered marketplace but preparing shipping itself passes the marketplace number, not simply its own. Brief logistics providers and partners, and preferably ship LVG/non-LVG separately.
After-sales obligations
Train staff for quarterly returns and retain business/accounting records at least five years for IRAS requests. Systems must support refunds where customers prove import GST was paid to Customs after double taxation, or GST was wrongly charged to a registered customer. Relevant refund details are in guide 8.4.
Three exception applications
A seller knowing transport/insurance/incidental costs at sale may elect to use import CIF value instead of sales value forS$400 entry testing. A seller with full shipment oversight/control and qualifying consignment conditions may elect per-consignment entry testing. Both forms are at https://go.gov.sg/lvg-entryvalue-election. Genuine difficulty identifying shipment mode at sale can support an application for Comptroller approval to charge GST on sea/land LVG at https://go.gov.sg/lvg-import-sealand. These are conditional elections/approval, not default treatment.
Other supplies and references
Remote services include digital and remotely supplied non-digital services and use a separate checklist. The LVG e-Tax Guide supplies detailed deeming conditions(6.3),valuation(5.2–5.4/14),double-tax safeguards(8.3–8.4),consignment rules(16.2) and sea/land approval(17). The checklist does not replace those conditions.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗