Duty-Free Concession and GST Relief

Duty-Free Concession

Goods and Services Tax (GST) Relief

All goods brought into Singapore – including new items, souvenirs, gifts or food products – are subject to 7 per cent GST.

However, travellers can enjoy GST relief on goods meant for their personal use depending on the time spent away from Singapore:

Time Spent Away from Singapore Value of Goods Granted GST Relief
48 hours or more S$600
Less than 48 hours S$150

Travellers are required to pay GST only on the value of goods that exceeds their GST relief and on goods carried for or on behalf of other persons. GST is levied on the value of the goods, which may include the cost, insurance and freight (CIF) plus other chargeable costs and the duty payable (if applicable).

Travellers should declare and pay the GST for their goods at the Customs Tax Payment Office or at the Self-Service Tax Payment Kiosk at the checkpoints.

There is no GST relief for liquor, tobacco products, petroleum, and goods imported for commercial purposes.

Holders of a work permit, employment pass, student pass, dependent pass or long-term pass issued by the Singapore Government and crew members are not eligible for GST relief.

Reminder

It is the responsibility of travellers to make an accurate and complete declaration of all goods exceeding their duty-free concession and GST relief in their possession, including goods carried for or on behalf of other persons.

Those who fail to declare at the Red Channel can be fined and prosecuted in court. More information on customs offences here.