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Taxes · IRAS

Consumers importing goods into Singapore

Border GST relief depends on transport mode and CIF value, while vendor GST may apply separately.

Source checked · 11 October 2026

Key requirements

Qualifying air or postal goods with CIF at most S$400 can have import relief, excluding liquor and tobacco. Sea and land have no equivalent value relief; above the air/post threshold, GST applies to the whole CIF plus duty, not just the excess. A registered overseas supplier may still charge low-value-goods GST at purchase. For overpayment, use the declaring agent, courier, SingPost or Customs route matching the actual import channel and keep permits and receipts. Verify payment requests through official channels: the source warns against unsolicited GST requests for online purchases. Distinguish this border threshold from the goods’ sale-value OVR test.

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.

Read the official source ↗
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