Goods and Services Tax
There is a 5% 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 of the goods plus all duties payable.
GST relief is granted on goods (excluding intoxicating
liquors and tobacco products) imported by post to a total
value not exceeding $400. Where the value exceeds $400,
the entire sum would be subject to GST.
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.
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.
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
(with values of goods stated) to ICA at SPC for
computation of GST. The addressee may call at SPC to
collect the parcels or appoint SP to act on his/her behalf
for delivery of the parcel and collection of GST. A
service fee is payable to SP for the service rendered.
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 do not attract 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.
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.
Prohibited Liquors and Cigarettes
The intoxicating liquors and cigarettes must not be
marked with the words "SINGAPORE DUTY NOT PAID" or
"SDNP" on the labels, cartons
or packets. Cigarettes with the prefix "E" printed on the
packets are also not allowed to be brought into Singapore.
Prohibited Items
|
- |
Chewing gum |
|
- |
Chewing tobacco and imitation tobacco
products |
|
- |
Cigarette lighters of pistol or
revolver shape |
|
- |
Controlled drugs and psychotropic
substances |
|
- |
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 |
Controlled and Restricted Items
The items listed below will only be allowed entry
when you produce the import permit or authorisation from
the relevant CA.
If you do not have the import permit
or authorisation, ICA will detain the item and refer
it to the CA for approval.
|
Items
|
Controlling Authority
|
|
Animals, birds and their by-products
Plants , ornamental fish, endangered species of
wildlife and their by products
Meat and meat products
Fish and sea food products
Fruits and vegetables
|
Agri-food
and Veterinary Authority
|
|
Arms and explosives
Bullet-proof clothing
Toy guns, pistols and revolvers
Weapons, kris, spears and swords
|
Arms & Explosives Branch
Singapore
Police Force
|
|
Pre-recorded cartridges and cassettes
Newspapers, books and magazines
Films, video tapes/discs, laser discs, CD-ROM and
video games
|
Media
Development Authority
|
|
Medicines
Pharmaceuticals
Poisons
|
Health
Sciences Authority
|
|
Telecommunication and radio communication equipment
Toy walkie-talkies
|
Infocomm
Development Authority of Singapore
|
Further Information
The lists of prohibited, controlled,
restricted or taxable goods are not exhaustive. Information
is valid at the time of printing.
If you need further information, please
contact:
Duty Officer (Parcel Post)
Tel No: (+65) 6845 6679
Business hours at SPC
Monday to Friday : 9.30 am - 5.30 pm
Saturday : 9.30 am - 1.30 pm
Singapore Customs OneCall Centre
Tel No : (+65) 6355 2000
Last updated on 28 Oct 2005
