| Q1 |
I am a freight forwarder applying for GST relief certificate on behalf of my client who is a returning Singaporean after working overseas for several years. He intends to sea freight his personal effects and household articles. Could I submit the declaration of facts and supporting documents for the application by electronic means? |
| A |
For the application of GST relief on used household articles and personal effects, the declaring agent or freight forwarder can, on behalf of the owner, submit an Personal Effects Exemption Declaration via e-filing. Upon approval of the application, the declaring agent may apply for a joint IESGP Inward/Customs GST Relief permit via TradeNet®. |
| Q2 |
I am a returning Singaporean who had worked overseas for many years. I intend to sea freight all my used personal effects back to Singapore. Can GST relief be granted on such an import? |
| A |
GST relief may be granted to your import of used personal effects (excluding liquors, tobacco & motor vehicle). Please ask your freight forwarder to submit a Personal Effects Exemption Declaration via e-filing. Upon approval of the application, the declaring agent may apply for a joint IESGP Inward/Customs GST Relief permit via TradeNet®. |
| Q3 |
An importer is willing to pay GST for his used personal effects. What type of permit should I apply? |
| A |
Please apply for a Joint IESGP/GST Payment (IG) permit to import the used personal effects. |
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