Key requirements
Relief is up to S$500 when away at least forty-eight hours and S$100 for shorter trips. It applies to qualifying new personal-use goods, not liquor, tobacco or commercial/resale stock, and specified pass holders are excluded from the bona fide traveller category. GST applies to the value exceeding the permitted relief. Using a newly bought bag during the trip does not erase the purchase. Calculate the total, keep receipts and declare and pay through Customs when required. Foreign VAT already paid does not automatically remove Singapore GST. The air/post S$400 parcel rule is a different relief and should not be substituted here.
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 ↗