Distinguish item and consignment values
The seller identifies low-value goods by the relevant item sales value, while import relief and clearance use the applicable consignment CIF rules. Multiple taxed low-value items can form a parcel above S$400. Couriers should look for both the vendor’s GST registration number and an item-level tax-paid indicator before using a non-payment permit. Mixed parcels can require separate payment and non-payment treatment.
Resolve incomplete evidence
Where information is missing or does not identify the taxed items, obtain clarification; the slides specify payment permits where the required proof cannot be established. Retain commercial and shipping evidence for five years and coordinate information with vendors and logistics partners. The presentation uses January 2023 and 8% examples; those are historical and should be read alongside the current Customs procedures and 9% rate.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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