Importing by Postal or Courier Service

Goods imported by post or courier services incur Goods and Services Tax (GST) and/or duty.

Examples of these goods include new articles, online purchases, personal use articles, souvenirs, gifts and food preparations.

Goods imported by post

If the insurance and freight charges are excluded, the postage charge paid shall be taken as the insurance and freight charges.
The insurance and freight charges must be added to the invoice value of the goods to calculate the GST and/or duty payable.

Goods imported by courier services

GST is calculated based on the Cost, Insurance and Freight (CIF) value of the goods, together with all duties payable.

The addressee who receives the postal parcels from overseas is defined as an importer of postal parcels.

Goods imported by post or Speedpost services are processed and managed by Singapore Post (SingPost). For collection of postal parcels at Singapore Post Centre, if a trader is under the Major Exporter Scheme (MES), the trader must present the Customs In-Non-Payment (Approved Premises/Schemes) permit before the parcel can be released without GST payment. Otherwise, the MES trader will have to pay GST for the parcel.

To facilitate clearance, the importer should arrange with the overseas sender to attach the invoice or confirmation slip (with the value of goods indicated) or Postal Convention Note (with the value of goods indicated) for the computation of GST and/or duty payable.

It is not permissible for a postal parcel belonging to the same importer to be split into separate packages for tax assessment purposes.

Dutiable Goods

Dutiable goods, such as liquor and tobacco products, that are imported by post incur GST and duty. There is no duty-free concession or GST relief.

If your parcels contain dutiable goods, you will be informed through a Letter of Notification from SingPost to collect the parcel at Singapore Post Centre personally or through an authorised representative. You (or your authorised representative) are required to produce the Letter of Notification and the commercial invoice during collection. The parcel will be released after examination by ICA officers in the presence of you or your authorised representative, and upon payment of the GST and duty.
A Customs In-Payment (Duty and GST) permit must be taken up for parcels with dutiable liquor and tobacco products, except for: (i) non-controlled dutiable liquor products with a total CIF value not exceeding S$400 and of an amount not exceeding 10 litres in total; and (ii) non-controlled dutiable tobacco products with a total CIF value not exceeding S$400 and of an amount not exceeding 0.4 kilogramme in total. You should present the permit (if required) for clearance by ICA when collecting the goods at Singapore Post Centre.

Non-Dutiable and Non-Controlled Goods

Non-dutiable and non-controlled goods imported by post with a total CIF value not exceeding S$400 are granted GST relief.

For a parcel with its commercial invoice attached, SingPost will deliver the parcel to you.
For a parcel without its commercial invoice attached, the parcel will be retained by ICA. You will be informed through a Letter of Notification from SingPost to collect the parcel at Singapore Post Centre personally or through an authorised representative. You or your authorised representative is required to produce the Letter of Notification and the invoice during collection. Alternatively, the parcel can be delivered to you if you fax the required letter and invoice to ICA at 6842 7606 and authorise SingPost to deliver the parcel at a chargeable fee.

Non-dutiable and non-controlled goods imported by post with a total CIF value exceeding S$400 will incur GST on the entire invoice value.

For a parcel with its commercial invoice attached, SingPost will deliver the parcel to you and collect GST on delivery.
For a parcel without its commercial invoice attached, you will be informed through a Letter of Notification. You or your authorised representative is required to produce the Letter of Notification and the invoice during collection at SingPost Centre. Alternatively, the parcel can be delivered to you if you fax the required letter and invoice to ICA at 6842 7606 and authorise SingPost to deliver the parcel at a chargeable fee.

Controlled Goods

Controlled goods require proper authorisation (advance notification, licence approval, certificate approval) from Competent Authorities (CAs) before they may be imported into Singapore.

To check if your goods are controlled, you may search here using the description of the goods, its Harmonized System (HS) or CA product codes. If the item is subject to control, you may check directly with the respective CAs on their licensing requirements.

Controlled goods imported by post with a total CIF value not exceeding S$400 are granted GST relief.

The importer will receive a Letter of Notification from SingPost to contact and follow-up with the relevant CA.

Controlled goods imported by post with a total CIF value exceeding S$400 will incur GST on its entire invoice value.

The importer will receive a Letter of Notification from SingPost to contact and obtain the proper authorisation from the relevant CA.
The parcel will be released when the proper authorisation by the CA is presented and GST is paid to ICA
Certain CAs may require a Customs permit to be taken to account for the goods. The importer will be notified if this is required

Collection Procedures for Courier Parcels

All goods imported by air freight, including those delivered by courier companies are subject to clearance at the Changi Free Trade Zone.

The goods must be covered by relevant import permits and supporting documents such as the commercial invoice, packing list, airway bill and consignment note during clearance at the checkpoint.

Dutiable Goods

Dutiable goods such as liquor and tobacco products imported by courier services will incur GST and duty. There is no duty-free concession or GST relief for the importation of dutiable goods. A Customs In-Payment (Duty and GST) permit is required for the importation of these goods and payment of duty and GST.

No permit is required for: (i) non-controlled dutiable liquor products with a total CIF value not exceeding S$400 and of an amount not exceeding 10 litres in total; and (ii) non-controlled dutiable tobacco products with a total CIF value not exceeding S$400 and of an amount not exceeding 0.4 kilogramme in total.

Non-Dutiable and Non-Controlled Goods

Non-dutiable and non-controlled goods imported by air courier services with a total CIF value not exceeding S$400 are granted GST relief and no Customs permit is required. To determine the total CIF value, all goods consigned to the same importer and arriving in Singapore on the same flight are treated as a whole, even if the goods are covered by different freight documents. The importer is the party indicated as the consignee in the freight documents such as the House Airway Bill (HAWB) and consignment note. In cases where end buyers are named as the consignees in different consignment notes and the courier company or freight forwarder is named as the consignee in the HAWB, each of the end buyers may be considered as an importer.

Non-dutiable and non-controlled goods imported by courier services with a total CIF value exceeding S$400 will incur GST on its entire invoice value. A Customs In-Payment (GST) permit is required for the importation of the goods and payment of GST.

Controlled Goods

Controlled goods require proper authorisation (advance notification, licence approval, certificate approval) from Competent Authorities (CAs) before they may be imported into Singapore.

To check if your goods are controlled, you may search here using the description of the goods, Harmonized System (HS) code or CA product code. If the item is subject to control, the importer may check directly with the respective CAs on their licensing requirements.

Controlled goods imported by air courier services with a total CIF value not exceeding S$400 are granted GST relief. An In-Non-Payment (GST Relief) permit is required for the importation of the goods.

Controlled goods imported by courier services with a total CIF value exceeding S$400 will incur GST on its entire invoice value. A Customs In-Payment (GST) permit is required for the importation of the goods and payment of GST.

How to Make GST and Duty Payment

At the ICA counter at Singapore Post Centre: Payment can be made by NETS, CashCard, Visa/MasterCard or Inter-Bank GIRO. You may also apply for a Customs permit for clearance of the postal parcels.

Delivery by Singapore Post: Payment can be made by GIRO, cash, or cheque. To pay by GIRO, the addressee must first sign up for the Singapore Post GIRO scheme.

Enquiries

For enquiries on tracking or delivery of parcels, please contact:

SingPost Ltd

www.singpost.com/contact-us

Customer Care Hotline (24 hours), Tel No: 1605

From Overseas: (65) 6841 2000 (Select Option 1)

For enquiries on delivery of courier parcels, please contact the respective courier company. For enquiries on tax payment or collection of postal parcels from ICA, please refer here.

Refund of Taxes
You can make a claim for refund in writing for an overpayment or erroneous payment of duty and/or GST arising from:
- Wrong value declared
- Items short-shipped
- Parcel eligible for GST relief
- Return of faulty goods
- For courier parcels imported via courier service (e.g., DHL, FedEx, UPS & TNT)
  - Please make the claim for refund through the courier service company
- For parcels imported via post (registered / ordinary mail) or Speedpost (Express Mail Service / Ordinary parcel) services
  - If payment of duty/GST was made at the ICA counter at Singapore Post Centre:
    
    You may apply for refund directly from Singapore Customs. Please complete the “Application for Refund of Duty/GST” form and submit it with the necessary supporting documents to:
    
    Singapore Customs
    Procedures and Systems Branch (Refund Unit)
    55 Newton Road #07-02
    Revenue House
    Singapore 307987
  - If payment of duty/GST was not made at the ICA counter at Singapore Post Centre, please make the claim for refund through Singapore Post.
- Supporting documents to include:
  - Copy of GST/duty payment receipt
  - Commercial invoice
  - Consignment/dispatch note for the imported goods
  - Export and refund document for returned faulty goods (for example, shipment advice, seller’s credit note, etc)
  - Documentary evidence showing that the money paid for the returned goods was credited back to the buyer
  - Any other documents to support the claim for refund (for example, Customs In-Non- Payment (GST Relief) permit, etc)
- For parcels delivered by Singapore Post, please make the claim for refund through Singapore Post.
- For parcels imported with TradeNet permits
  - Please make the refund claim through the declaring agent of the permit, who will apply for the refund through TradeNet.