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Valuation, Duties & GST
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Customs Clearance Procedure
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GST Exemption for Investment Precious Metals
Controlled and Prohibited Goods
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Three-quarter Tank Rule
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Transferring of Residence to Singapore (PRs and Returning Singaporeans and Foreigners)
Customs Guide for Travellers
Customs Offences

 
 
Traders  & Businesses Masthead

Internet Purchases/Postal Parcels

Overview

Dutiable Goods

Goods and Services Tax

Clearing parcels containing dutiable goods

Clearing parcels containing non-dutiable and non-controlled goods of $400 or less in value

Clearing parcels containing non-dutiable and non-controlled goods of above $400 in value

Clearing parcels containing controlled goods

Modes of payment of duties and GST

Application for refund of duty and/or GST

Controlled and Prohibited Items



Overview

All goods, inclusive of new articles, personal effects, souvenirs, gifts, food preparations and dutiable products, imported by parcel post through ordinary mail or speedpost are subject to clearance by officers of the Immigration & Checkpoints Authority (ICA) at the Singapore Post Centre (SPC). The ICA Office at SPC is located at #01-04, 10 Eunos Road 8, Singapore 408600 (next to Paya Lebar MRT station).

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Dutiable Goods

Dutiable goods include the following:
  •   Intoxicating liquors, including wine, beer, ale, stout and porter.
  •   Tobacco products, including cigarettes and cigars.

Please click here to see the duty rates of the various dutiable goods.

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Goods and Services Tax

There is a 7% Goods and Services Tax (GST) levied on all goods, inclusive of new articles, personal effects, souvenirs, gifts, food preparations and dutiable products, imported into Singapore. GST is calculated based on the CIF value (cost, insurance and freight) of the goods plus all duties payable. If the invoice value of goods does not include insurance and freight charges, the postage charge paid for the goods is to be taken as freight and insurance charges, and is to be added to the invoice value of such invoice for calculation of GST payable.

GST relief is granted on goods, inclusive of new articles, personal effects, souvenirs, gifts and food preparations but excluding dutiable products, imported by post to a total value not exceeding $400. Where the value exceeds $400, the entire sum would be subject to GST.

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Clearing parcels containing dutiable goods

Parcels containing dutiable goods will be detained by ICA at SPC. The addressee will be informed of the status of the parcel by a Letter of Notification from Singapore Post (SP). The parcels will be released after examination by ICA at SPC in the presence of the addressee or his representative, and on payment of duty and GST.

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Clearing parcels containing non-dutiable and non-controlled goods of $400 or less in value

Parcels containing non-dutiable and non-controlled goods of a total value not exceeding $400 are granted GST relief. Such parcels are released directly to SP for delivery to the addressees. Please arrange to have the invoice attached to the parcel to facilitate clearance.

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Clearing parcels containing non-dutiable and non-controlled goods of above $400 in value

Parcels containing non-dutiable and non-controlled goods above $400 in value are subject to payment of GST. ICA requires the invoices or confirmation slips (with values of goods stated), printed from the website of the Internet Portal upon confirmation of transactions, to compute the GST payable on the parcels.

If the parcel is imported with an invoice attached, SP will deliver the parcel to the addressee and collect the GST upon delivery.

If the parcel is imported without any invoice attached to it at the time of arrival, the addressee upon notification by SP could fax the supplier’s invoice or confirmation slip from the Internet Portal (with values of goods stated) to ICA at SPC for computation of GST. The addressee may call SPC to collect the parcels or appoint SP to act on his/her behalf for delivery of the parcel and payment of GST. A service fee is payable to SP for the service rendered.

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Clearing parcels containing controlled goods

Import of controlled goods (eg. video tapes, laser discs and publications) requires the approval from the relevant Controlling Authority (CA).

Parcels containing controlled goods of a value not exceeding $400 are not subjected to payment of GST. These will be sent to the relevant CA for approval of importation. The addressee will receive a Letter of Notification informing him to collect the parcel direct from the CA.

Parcels containing controlled goods where the declared value exceeds $400 are subject to payment of GST. The respective invoice or Confirmation slip from internet portal (with values of goods stated) is required for ICA to compute the amount of GST payable.

Parcels requiring approval from relevant CA will be detained by ICA at SPC. The addressee will be notified to obtain an import licence from the CA concerned. Upon presentation of the licence and payment of GST to ICA at SPC, the parcel will be released.

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Modes of payment of duties and GST

Payment of duties and GST at the ICA counter at SPC can be made by NETS, CashCard, Visa/Master or IBG. Addressee may take out a TradeNet® Permit for clearance of goods.

If parcels are delivered by SP, payment could be made by GIRO, Cash, or Cheque. To pay by GIRO, the addressee must first sign up for the SP GIRO scheme.

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Application for refund of duty and/or GST

A claim for refund can be made in writing where there has been incorrect payment of duty and/or GST (e.g. wrong value declared, items short-shipped, parcel eligible for GST relief, returned faulty goods, etc).

(1)   For parcels imported via courier service (DHL, FedEx, UPS  & TNT):

       The importer will make the claim for refund through the courier service company.

(2)   For parcels imported via ordinary mail or speedpost:
       a) If the payment of duty/GST for the parcel was made at the ICA counter
           located at SPC, the importer will apply for refund directly from Singapore
           Customs.  In his application, the importer would need to complete the
           “Application for Refund of Duty/GST” form and submit with the necessary
           supporting documents to:

                       Singapore Customs  
                       Procedures and Systems Branch (Refund Unit)
                       55 Newton Road #07-02
                       Revenue House
                       Singapore 307987.

         Application may also be submitted via e-mail to
         customs_refund@customs.gov.sg. All applicants will be notified of the outcome
         of their applications via fax, mail or e-mail.

         Supporting documents to be submitted include:
            • Copy of GST/duty payment receipt;
            • Commercial invoice for the imported goods;
            • Consignment/ dispatch note for the imported goods;
            • Export and refund document for returned faulty goods (e.g., shipment
              advice, seller’s credit note, etc);
            • Any other documents to support the claim for refund (e.g., Customs In-Non-              Payment (GST Relief) permit, etc).

       b) If the parcels were delivered by SP, the importer will make the claim for refund
           through SP.

(3)   For parcels imported with TradeNet® permits:

       The importer will make the claim for refund through the declaring agent of the
       permit via online submission of refund application through the TradeNet® 
       system.

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Controlled and Prohibited Items

Please click here to see the list of controlled or prohibited goods in Singapore.

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Further Information

If you need further information, please contact:

Duty Officer (ICA Parcel Post)
Tel No: (65) 6845 6679

Singapore Post Centre (SPC)
Monday to Friday: 8.30 am – 5.30 pm
Saturday: 8.30 am – 1.30 pm

Local Tel No.

Overseas Tel No.

SingPost

1605

(+65) 6841 2000

Speedpost

1800-222-5777

(+65) 222 5777


Singapore Customs Call Centre 

Tel No: (65) 6355 2000

Procedures and Systems Branch (Refund Unit)
Tel No:  (65) 6355 2103
Fax No: (65) 6355 2156
E-mail: customs_refund@customs.gov.sg

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Frequently Asked Questions

For FAQs on customs matters, click here.


Customs Circulars

For Circulars on customs matters, click here.


E-Learning Courseware


For e-learning course on ‘Guide to Customs Procedures’, click here.


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Last reviewed on 15 April 2014
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