Singapore Customs Popular FAQ

Q. My supplier will be sending me some trade samples before I decide on the quantity to order. The samples are not for sale. Do I need to pay GST for them? 
A. Import of trade samples for which the total value is below S$400 is not subject to payment of GST. In addition, no permit is required for their import. Please inform your supplier to indicate the goods as “Trade Samples” in the BL/AWL and invoice.

Q. Do I have to pay duty and GST if my overseas friend sends me gifts via parcel post? 
A. GST relief is granted on goods excluding dutiable products imported by post to a total value not exceeding $400. Where the value exceeds $400 or the goods are dutiable such as liquors and cigarettes, the entire sum would be subject to GST and/or duty. Please click here for more information on clearance procedures of postal parcels.

Q. I am thinking of buying 2 bottles of wine from overseas, which will be sent to me by post. How much tax do I have to pay? 
A. Wine is dutiable on import. Please click here to see the duty rates. In addition, Goods & Services Tax (GST) is payable at 7% of the sum of duty and value of the wine. Singapore Post will notify the consignee by letter to collect the parcel from the Singapore Post Centre upon arrival of your parcel. The duty and GST will then be collected thereat.

Q. How do I calculate the Customs GST amount imposed on my online purchases?
A. The calculation of the Customs GST is based on the Cost, Insurance and Freight (CIF) value of the item plus all duties payable. Customs GST relief is granted on items (excluding intoxicating liquors and tobacco products) imported by a total value not exceeding S$400.
Where the value exceeds S$400, the entire sum would be subject to Customs GST.
The current Customs GST rate is 7% of CIF.
Total Customs GST Chargeable = 7% on [Cost + Insurance + Freight]
where cost is the total cost of purchase paid to seller / Merchant that includes the item value, domestic shipping, handling charge etc. Insurance is the cost of purchasing optional insurance from vPOST and Freight is vPOST shipping charge for that item.

 

More Info at customs.gov.sg,
Duty-free Concession and GST Relief
Internet Purchases/Postal Parcels
Top 5 Most Popular FAQs

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