Importing of goods

Key requirements

Customs generally charges GST on CIF value plus duties and incidental charges. Eligible input recovery uses the permit’s importer name, value and Singapore-dollar tax; reconcile any difference from the supplier invoice. Investment precious metals have a specified exemption and permit requirements. Air or postal imports with CIF not exceeding S$400 can retain border relief, but overseas-vendor GST on qualifying low-value goods is a separate regime from January 2023. Therefore border relief does not mean the purchase is necessarily GST-free. Temporary imports, warehouses, suspension schemes and agency imports require their own conditions and documents.