Importing by Postal or Courier Service

Goods (e.g. new or used articles, online purchases, gifts) imported by post or courier services are subject to payment of Goods and Services Tax (GST) and/or duty.

GST relief is granted on goods imported by post or air, excluding intoxicating liquors and tobacco, with a total Cost, Insurance and Freight (CIF) value not exceeding S$400. Please note that GST relief is not granted for goods imported by other transport modes e.g. sea freight and land unless specified here.

Things to Note for International Parcels Delivered by Post or Courier Service

Determining the total CIF value

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) or consignment note. In cases where end buyers are named as the consignees in different consignment notes and the courier service company or freight forwarder is named as the consignee in the HAWB, each of the end buyers may be considered as an importer. 

Where the insurance and freight charges are excluded from the value of the goods, importers may use the flat rates for freight and insurance provided by Singapore Customs to compute the customs value of the goods and determine the GST and/or duty payable. For goods imported by post, if the insurance and freight charges are excluded from the value of the goods, the postage charge paid shall be taken as the insurance and freight charges to be included in the CIF value of the goods and determination of the GST and/or duty payable. 

Check for Controlled Goods

Please also check if your goods are controlled goods or goods subject to restrictions by Competent Authorities (CAs) in Singapore, and obtain the relevant Import permits and authorisation from the relevant CAs if necessary. 

• Procedures for Postal Parcels

  The addressee indicated on the postal parcels from overseas is deemed to be the importer. Goods imported by post or Speedpost services are processed and managed by Singapore Post (SingPost). The collection procedures for postal parcels would depend on the type of goods and CIF value as shown in the table below.

  Types of Goods	CIF value	GST Payable	Duty Payable	Permit Required
  Non-Dutiable, non-Controlled	< or = S$400	No	No	No*
  	>S$400	Yes	No	No
  Non-Dutiable, Controlled	< or = S$400	No	No	Yes, if required by CA, In-Non-Payment (GST Relief) and/or duty exemption) permit*
  	>S$400	Yes	No	Yes, if required by CA, In-Payment (GST including Duty exemption) permit
  Dutiable, non-Controlled	< or = S$400	Yes	Yes	No
  	>S$400	Yes	Yes	No
  Dutiable, Controlled	< or = S$400	Yes	Yes	Yes, if required by CA, In-Payment (Duty and GST) permit
  	>S$400	Yes	Yes	Yes, In-Payment (Duty and GST) permit
  Any non-Dutiable goods imported  by persons under IRAS'  Major Exporter Scheme (MES)	< or = S$400	No	No	Same as two scenarios marked * above.
  	>S$400	Yes, but  suspended	No	Yes, In-Non-Payment (Approved Premises/Schemes) permit

  
  

  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) to the postal parcel for the computation of GST and/or duty payable.  It is not permissible for a postal parcel consigned to the same importer and arriving in Singapore on the same flight to be split into separate packages for tax assessment purposes.

  Non-Dutiable and Non-Controlled Goods with a total CIF value not exceeding S$400

  • For a postal parcel with its commercial invoice attached, SingPost will deliver the postal parcel to you.
  • For a postal parcel without its commercial invoice attached, the parcel will be retained by the Immigration and Checkpoints Authority (ICA). You will be informed through a Letter of Notification from SingPost to collect the postal parcel at the ICA counter 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. The postal parcel will be released after examination by ICA officers in the presence of you or your authorised representative. Alternatively, the postal 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 with a total CIF value exceeding S$400

  • For a postal parcel with its commercial invoice attached, SingPost will deliver the postal parcel to you and collect GST upon delivery.
  • For a postal 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 postal parcel at the ICA counter 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. The postal parcel will be released after examination by ICA officers in the presence of you or your authorised representative, and upon payment of the GST to ICA. Alternatively, the postal 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. Please note that SingPost imposes additional charges for parcel delivery and other services rendered.

  Dutiable and Non-Controlled Goods

  • If a postal parcel contains dutiable goods, the postal parcel will be detained by ICA. You will be informed through a Letter of Notification from SingPost to collect the postal parcel at the ICA counter 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. The postal 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 or presentation of the customs payment permit (if applicable) to ICA.

  Controlled Goods (applicable to both Dutiable and non-Dutiable Goods)

  • If a postal parcel contains controlled goods, the postal parcel will be detained by ICA. You will be informed through a Letter of Notification from SingPost to contact and follow up with the relevant CA to obtain the proper authorisation for the controlled items before collecting the postal parcel at the ICA counter at Singapore Post Centre personally or through an authorised representative. You or your authorised representative is required to produce the Letter of Notification, invoice and the proper authorisation by the CA(s) during collection. The postal parcel will be released after examination by ICA officers in the presence of you or your authorised representative, and upon presentation of the proper authorisation by the CA and payment of GST and/or duty, if payable, or presentation of the customs permit (if applicable) to ICA.
  • Certain CAs may require a Customs permit to be taken to account for controlled goods. The importer will be notified if this is required, and you should present the permit, if required, for clearance by ICA when collecting the postal parcel at Singapore Post Centre. 

  Goods Delivered to Companies Operating within Free Trade Zones

  • GST is levied on all goods which are imported into Singapore for local consumption. This includes goods that are consumed within the Free Trade Zones (FTZ).

  • Where a postal item (parcel and mail) indicates an address within the FTZ on the CN 22 / CN 23 for delivery, the postal item shall be presumed to be intended for consumption within the FTZ, In such cases, the postal item would be taxable unless its value is below S$400.

  • Where the postal item is intended to be re-exported, the recipient is required to produce to SingPost a TradeNet permit to prove the recipient's intent to re-export or store the goods within the FTZ (pending re-export). Such permits and all other relevant documentation must be kept as supporting documents and produced to Customs upon request. 
• Procedures for Courier Parcels
  All goods imported by air freight, including those delivered by courier service companies are subject to clearance by the Immigration and Checkpoints Authority (ICA) 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. The clearance procedures and permit requirement for courier parcels would depend on the type of goods and CIF value as shown in the table below:

  Types of Goods	CIF value	GST Payable	Duty Payable	Permit Required
  Non-Dutiable, non-Controlled	< or = S$400	No	No	No**
  	>S$400	Yes	No	Yes, In-Payment (GST including Duty exemption) permit
  Non-Dutiable, Controlled	< or = S$400	No	No	Yes, In-Non-Payment (GST Relief) and/or duty exemption)permit**
  	>S$400	Yes	No	Yes, In-Payment (Duty and GST)permit
  Dutiable, non-Controlled	< or = S$400	Yes	Yes	Yes, In-Payment (Duty and GST)permit
  	>S$400	Yes	Yes	Yes, In-Payment (Duty and GST)permit
  Dutiable, Controlled	< or = S$400	Yes	Yes	Yes, In-Payment (Duty and GST)permit
  	>S$400	Yes	Yes	Yes, In-Payment (Duty and GST)permit
  Any non-Dutiable goods imported by persons under IRAS' Major Exporter Scheme (MES)	< or = S$400	No	No	Same as two scenarios marked ** above.
  	>S$400	Yes, but suspended	No	Yes,In-Non-Payment (Approved Premises/Schemes)permit
• How to Make GST and Duty Payment

  For Postal Parcels

  At the ICA counter at Singapore Post Centre: Payment can be made by NETS, CashCard, Visa/MasterCard or Inter-Bank GIRO. 

  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.

  Alternatively, you can also apply for a Customs permit for clearance and payment of the postal parcels, and present the permit to ICA (for collection at SPC) or Singapore Post (for delivery) as proof of payment for the relevant GST and/or duty charges for your parcel. 

  For Courier Parcels

  Delivery by Courier Service Companies: Please check with the courier service company who is handling the delivery of your parcel. Please note that additional service fees for services rendered (i.e. customs clearance and documentation) may apply. 
• Enquiries
  For Postal Parcels

  Singapore Customs does not have information on the status of postal parcels as the tracking and/or delivery of postal parcels is handled by SingPost. For enquiries on tracking or delivery of postal parcels, please refer to www.singpost.com/contact-us. 

  Please note that your postal parcel may be held by ICA/SingPost for the following reasons:

  • the postal parcel contains dutiable goods;
  • the postal parcel contains controlled goods;
  • the postal parcel contains prohibited goods; and/or
  • the postal parcel contains goods of a total CIF value exceeding S$400 and does not have an invoice attached to it at the time of arrival. 

  In the event that your postal parcel has been held by ICA/SingPost, you will receive a Letter of Notification from SingPost which will advise you on the follow-up action required. 

  For Courier Parcels

  For enquiries on the tracking or delivery of courier parcels, please contact the respective courier service provider. Singapore Customs does not have information on the status of courier parcels, as the tracking and/or delivery of such parcels are handled by the respective courier service providers. Please note that your courier parcel may be detained by Customs or one of the regulatory authorities in Singapore for the following reasons:

  • the courier parcel contains dutiable goods;
  • the courier parcel contains controlled goods;
  • the courier parcel contains prohibited goods; and/or
  • the courier parcel contains goods of a total CIF value exceeding S$400 and does not have an invoice attached to it at the time of arrival. 

  In the event that your courier parcel has been detained by ICA or any other regulatory authority, the authority taking custody of your courier parcel would issue a detention form/notification to your courier service provider which will advise you on the follow-up action required. Please obtain the following information from your courier service provider and provide such information to the relevant authority if you would like to enquire on the status of the detained courier parcel:

  • Shipment details;
  • Detention form/notification issued by the relevant authority; and
  • Any other information provided by your courier service provider on the detained courier parcel. 
• 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

  Import Mode	Payment made through	Submit refund through
  Air Freight	TradeNet permits	Declaring Agent of the TradeNet permit
  Air Courier	Courier Service (e.g. DHL, FedEx, UPS & TNT)	Courier service company
  Post (registered / ordinary mail) or Speedpost (Express Mail Service / Ordinary parcel) services	Singapore Post	Singapore Post
  	ICA counter at Singapore Post Centre	Directly to Singapore Customs using   “Application for Refund of Duty/GST” form

  Your refund claim should be supported by the following supporting documents (where applicable):

  • 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)