This section provides a guide to returning Singaporeans/Permanent Resident of Singapore and foreigners transferring residence to Singapore on how to declare and clear their used household articles and personal effects imported in consignments.
These personal effects, other than liquors, tobacco products and motor vehicles, may be exempted from payment of the Goods and Services Tax (GST) upon importation. Customs duty and GST are levied on the import of liquors, tobacco products and motor vehicles.
Under the Goods and Services Tax (Imports Relief) Order, a person transferring residence to Singapore may be granted GST relief on his used household articles and personal effects (excluding liquors, tobacco products and motor vehicles) subject to the following conditions:
- that such person (the claimant) satisfies Customs that:
- he is changing his place of residence to Singapore;
- he is the owner of the articles and effects imported;
- the articles and effects have been in his possession and used for a period of not less than 3 months; and
- the articles and effects are imported through air/sea. GST relief is not granted for consignment imported by road.
- the articles and effects are imported within 6 months of his first arrival in Singapore.
- such person gives an undertaking not to dispose of the articles and effects within 3 months from the date of importation of such articles and effects.
- multiple importations are not allowed.
For returning Singaporeans and Permanent Residents of Singapore, they must have resided in a foreign country for more than 6 months to qualify for GST relief on their used household articles and personal effects.
Upon being notified of the arrival of the household and personal effects by the shipping, airline or forwarding agent, the owner will have to arrange with a local freight forwarding agent to submit a Personal Effects Exemption Declaration. Upon approval, the freight forwarding agent can then proceed to prepare a Customs In-Non-Payment (GST Relief) declaration on his behalf.
The declaration is lodged electronically through the TradeNet® System. The forwarding agent will normally need the bill of lading/air waybill and packing list to prepare the declaration.
To prove his transfer of residence to Singapore, the owner should submit a completed "Declaration of Facts", together with photocopies of the following supporting documents -
- extract of passport particulars;
- employment pass;
- entry permit; and
- bill of lading/air waybill.
However, if the employment pass is still being processed by the Ministry of Manpower (MOM), Customs will accept a copy of the application for employment pass duly received by MOM. Alternatively, the owner may furnish a letter from his employer confirming his employment together with the undertaking from his employer to pay Customs the GST involved in the event that the employment pass is not approved or that the employment is not been taken up.
In the event that the owner is not in Singapore, his employer or next-of-kin could also give a letter of undertaking to Customs to pay GST if the owner is subsequently established to be not eligible for GST relief. The owner should complete the "Declaration of Facts" and submit it together with the supporting documents to Customs for subsequent verification on his arrival.
All documents in support of the application for GST relief including the completed "Declaration of Facts" may be submitted either by hand to the Singapore Customs, Procedures & Processing Branch, 55 Newton Road, 7th Storey, Revenue House, Singapore 307987 or by fax at No. 6250-9606. These documents should be submitted for processing before the IN declaration is submitted through the TradeNet® System.
GST relief is not extended to liquors, tobacco products and motor vehicles. If such items are included in the consignment of personal effects, the owner must inform the forwarding agent who is preparing the import declaration. This can be done by including detailed description of the items in the packing list.
Importation of intoxicating liquors exceeding 10 litres and tobacco products exceeding 400 gm must be covered by a relevant Customs permit applied via the TradeNet® System.
The following items are NOT allowed to be brought into Singapore:
- Chewing tobacco and imitation tobacco products
- Cigarette lighters of pistol or revolver shape
- Controlled drugs and psychotropic substances
- Endangered species of wildlife and their by-products
- Firecrackers
- Obscene articles, publications, video tapes/discs and software
- Reproduction of copyright publications, video tapes, video compact discs, laser discs, records or cassettes
- Seditious and treasonable materials
After obtaining the approved Customs In-Non-Payment (GST Relief) Permit, the owner may then take delivery of his goods.
The owner may engage a local forwarding agent to collect the goods on his behalf. Goods imported by sea will be collected from the PSA port area while those coming in by air, from the Changi Air Freight Centre.
At the entry point, the owner or his representative must produce the goods, the In-Non-Payment (GST Relief) Permit and supporting documents to Customs for clearance.
Any person wishing to import a motor vehicle for local use has to apply for a duty and GST payment permit. Duty on a motor car is levied at 20% of the Customs assessed value whilst for a motorcycle or scooter, it is levied at 12% of the Customs assessed value. The 7% GST is computed based on the CIF value (cost, insurance & freight) plus the duty payable. For import procedures of motor vehicles, please click here.
Certain goods are allowed entry into Singapore only when you produce the import permit or authorisation from the relevant authorities. If you do not have the import permit or authorisation, the item will be detained and referred it to the relevant authority for approval. For information on controlled or restricted items, please click here.
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