All goods imported by air freight, including those delivered by courier companies are subject to clearance at the Changi Free Trade Zone.
The goods must be covered by relevant import permits and supporting documents such as the commercial invoice, packing list, airway bill and consignment note during clearance at the checkpoint.
Dutiable goods such as liquor and tobacco products imported by courier services will incur GST and duty. There is no duty-free concession or GST relief for the import of dutiable goods. A Customs In-Payment (Duty and GST) permit is required for the import of these goods and payment of duty and GST.
Non-Dutiable and Non-Controlled Goods
Non-dutiable and non-controlled goods imported by air courier services with a total CIF value not exceeding S$400 are granted GST relief. No Customs permit is required. To determine the total CIF value, all goods consigned to the same importer and arriving in Singapore on the same flight are treated as a whole, even if the goods are covered by different freight documents. The importer is the party indicated as the consignee in the freight documents for example, the House Airway Bill (HAWB), and consignment note. In cases where end buyers are named as the consignees in different consignment notes and the courier company or freight forwarder is named as the consignee in the HAWB, each of the end buyers will be considered as an importer.
Non-dutiable and non-controlled goods imported by courier services with a total CIF value exceeding S$400 will incur GST. A Customs In-Payment (GST) permit is required for the import of the goods and payment of GST.
Controlled goods require proper authorisation (advance notification, licence approval, certificate approval) from Competent Authorities (CAs) before they may be imported into Singapore.
To check if your goods are controlled, you may search here using the description of the goods, Harmonized System (HS) code or CA product code. If the item is subject to control, the importer may check directly with the respective CAs on their licensing requirements.
Controlled goods imported by air courier services with a total CIF value not exceeding S$400 are granted GST relief. An In-Non-Payment (GST Relief) permit is required for the import of the goods.
Controlled goods imported by courier services with a total CIF value exceeding S$400 will incur GST on its entire invoice value. A Customs In-Payment (GST) permit is required for the import of the goods and payment of GST.
At the ICA counter at Singapore Post Centre: Payment can be made by NETS, CashCard, Visa/MasterCard or Inter-Bank GIRO. You may also apply for a Customs permit for clearance of the parcels.
Delivery by Singapore Post: Payment can be made by GIRO, cash, or cheque. To pay by GIRO, the addressee must first sign up for the Singapore Post GIRO scheme.
For enquiries on tracking or delivery of parcels, please contact the Singapore Post Ltd:
Customer Care Hotline (24 hours)
Tel No: 1605
From Overseas: (65) 6841 2000 (Select Option 1)
24/7 Speedpost Hotline
Tel: (65) 6222 5777
For enquiries on tax payment or collection of parcels from ICA, please refer here or contact:
Immigration & Checkpoints Authority (ICA)
General Office, Parcel Post Section at Singapore Post Centre
Tel No: (65) 6547 8847
You can make a claim for refund in writing for an overpayment or erroneous payment of duty and/or GST arising from:
- Wrong value declared
- Items short-shipped
- Parcel eligible for GST relief
- Return of faulty goods
For parcels imported via ordinary mail or speedpost
If payment of duty/GST was made at the ICA counter at Singapore Post Centre:
You may apply for refund directly from Singapore Customs. Please complete the “Application for Refund of Duty/GST” form and submit it with the necessary supporting documents to:
Procedures and Systems Branch (Refund Unit)
55 Newton Road #07-02
Supporting documents to include:
- Copy of GST/duty payment receipt
- Commercial invoice
- Consignment/dispatch note for the imported goods
- Export and refund document for returned faulty goods (for example, shipment advice, seller’s credit note, etc)
- Any other documents to support the claim for refund (for example, Customs In-Non- Payment (GST Relief) permit, etc)
You may also email the application to firstname.lastname@example.org.
- For parcels delivered by Singapore Post, please make the claim for refund through Singapore Post.