border.bot
Esc
  • Loading…
↑ ↓ to move↵ to openEsc to close
Docs menu
DevelopersGuides

HS codes

Origin and trade agreements

Importing into Singapore

Singapore's 9% GST on imports, the S$400 relief for air and post, GST collected by registered overseas sellers, the four dutiable goods and what's prohibited.

Updated · 7 official sources

Singapore charges 9% GST on imported goods and customs or excise duty only on liquor, tobacco, motor vehicles and petroleum products. Goods bought online for S$400 or less per item and sent by air or post carry GST at checkout when the seller is registered under the overseas vendor registration regime. Shipments from sellers who aren't registered pay GST at import only when their total CIF value is over S$400.

Rules as of 30 October 2026.

What does a parcel to Singapore pay?#

A parcel to Singapore pays GST and, for four groups of goods, duty. Which of the two collection points applies depends on whether the seller is registered for Singapore GST and on the shipment's value and mode. Registered sellers charge GST at checkout on low-value goods. Otherwise Singapore Customs collects import GST at the border on consignments over S$400.

Situation GST at checkout GST at import
Registered seller, each item S$400 or less, by air or post 9% on the price including delivery None, if the GST-paid details reach the courier
Seller not registered, total CIF S$400 or less, by air or post None None (import GST relief)
Seller not registered, total CIF over S$400 None 9% on the import value
Goods by sea or land None, unless the seller has approval to charge 9% on the import value
Liquor and tobacco None Duty and GST at any value

The import GST relief is granted only on goods arriving by post or air, excluding intoxicating liquor and tobacco, with a cost, insurance and freight (CIF) value of S$400 or less. Goods from the same consignor to the same importer on the same flight are assessed together, even under separate air waybills, so four S$120 parcels make a S$480 shipment that loses the relief.

Standard GST, VAT and consumption tax rates in Asia Pacific markets

Country Tax Standard rate Since Official source
New Zealand VAT 15% ird.govt.nz
Philippines VAT 12%
Indonesia VAT 11% pajak.go.id
Australia VAT 10%
Malaysia VAT 10% mof.gov.my
Japan VAT 10% nta.go.jp
Singapore VAT 9% iras.gov.sg

border.bot live data from each country's official publications, updated 2026-10-11

The Singapore country page shows the live rate and threshold, and the de minimis guide explains how relief thresholds like this one differ from duty thresholds.

How do registered sellers collect GST?#

Registered overseas sellers collect Singapore GST at checkout under the overseas vendor registration (OVR) regime, which has covered low-value goods since 1 January 2023. A seller, marketplace or redeliverer registers when its global turnover is over S$1 million and its sales of low-value goods and remote services to Singapore consumers are over S$100,000 a year.

For these sellers, each item is tested against S$400 on its own, even when the shipment's combined value is higher, and GST is charged on the price including delivery and insurance. The seller passes the GST-paid information and its GST registration number down the logistics chain, so the courier doesn't collect GST again. The overseas vendor GST guide covers registration, valuation, returns and double taxation.

What does import GST and duty cost above S$400?#

Above S$400, or for any shipment by sea or land, Singapore Customs charges 9% GST on the import value, which is the CIF value plus any customs duty, commission and incidental charges. Duty applies only to intoxicating liquors, tobacco products, motor vehicles, and petroleum products and biodiesel blends. Every other good is non-dutiable and pays GST only, unless it's exempt.

Couriers collect GST and duty from the buyer before or on delivery, and may add a handling or disbursement fee of their own. SingPost notifies the recipient when a posted item owes GST or duty and releases it once paid. When a courier shipment arrives without freight or insurance figures, Customs applies its flat rates to work out the CIF value; for posted items it uses the postage paid.

Here's an unregistered seller's order of two jackets at S$240 each, sent by air courier with S$30 freight and S$5 insurance. The CIF value is S$515, so the relief is lost and import GST is 9% of S$515, which is S$46.35, plus the courier's fee. Had the seller been registered, it would have charged 9% on each S$240 jacket and its share of delivery at checkout, and nothing more would be due at import.

Which goods are prohibited or controlled?#

Singapore prohibits a short list of goods outright and controls many more through competent authorities, each with its own permit or license. A controlled good needs authorization such as an advance notification, license or certificate approval before it's imported, and Singapore Customs' HS/CA product code checker shows which authority applies to a product code.

Prohibited goods include:

  • chewing gum, except gum approved by the Health Sciences Authority for oral dental or medicinal use
  • electronic cigarettes, vaporizers and their components, shisha, chewing tobacco, snuff and dissolvable tobacco or nicotine
  • rhinoceros horn and products from endangered wildlife
  • scanning receivers, radio-communication jammers, telephone voice changers and some radio equipment in specified bands
  • obscene articles and publications, and seditious or treasonable materials
  • controlled drugs

Cigarettes and other tobacco products sent by post must meet Singapore's standardised packaging requirements, and there's no GST relief on them at any value. border.bot Restrict checks products against these lists.

Tips for sellers shipping to Singapore#

Singapore is simple to sell into once you know which side of the registration line you're on. Most extra cost comes from consignments that combine past S$400, GST collected twice because the paperwork didn't carry the GST-paid flag, and couriers estimating freight when the invoice doesn't show it.

The landed cost calculator prices a product for a Singapore address with the current rate.

Guides for selling into Singapore#

  • Singapore GST for overseas sellers: When an overseas seller must register for Singapore GST, how the S$400 test works per item, what GST is charged on, quarterly returns and avoiding double tax.

Common questions#

What is the GST-free limit for imports into Singapore?#

S$400 CIF for goods arriving by air or post, excluding liquor and tobacco, when the seller isn't GST-registered. Goods from registered overseas sellers carry 9% GST at checkout whatever the total.

Does Singapore charge import duty on online purchases?#

Only on intoxicating liquors, tobacco products, motor vehicles, and petroleum products and biodiesel blends. Everything else pays GST only.

Why was I charged GST twice on a Singapore order?#

Usually because the seller's GST-paid details didn't reach the courier in time. Pay the import GST to receive the goods, then ask the seller for a refund with proof of payment.

Sources#