Refund of Taxes

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

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)

Refund of GST to low-value goods (LVG) imported via air or post through the Overseas Vendor Registration Regime (OVR)

From 1 Jan 2023, GST will be extended to LVG imported via air or post through the OVR regime. The OVR vendors will be required to collect GST at the point of sale on supplies of LVG.

In the event that you had paid GST twice on the same goods (i.e. GST was charged on the sale of goods by the OVR Vendor and importation of goods was subjected to GST payment again at the border), you should seek the reimbursement of GST refund from the OVR vendor by providing evidence to substantiate that import GST was paid to Singapore Customs.

For more information on this, you may refer to IRAS webpage on GST on Imported Low-Value Goods: http://www.iras.gov.sg/taxes/goods-services-tax-(gst)/consumers/gst-on-imported-low-value-goods > FAQs > D. Others

If the OVR vendor has refused to reimburse the GST, as a last resort, you may approach your transporter (e.g Declaring agent of the TradeNet Permit, courier service company, SingPost) to submit a refund application with the following supporting document to Singapore Customs for assessment:

1a) Tax invoice or permit notification issued by the air courier; or

1b) Import permit; or

1c) GST payment receipt issued by SingPost

2) Commercial invoice or any other supporting document (e.g. email correspondence from supplier, order form etc) to show that the OVR vendor has charged GST at the point of sale of the LVG

3) Shipping document for the importation of LVG (e.g. Delivery/Consignment Note)

4) Evidence of payment in relation to commercial invoice, e.g. credit card statement

5) Documentary evidence showing you had tried to obtain a GST refund from OVR Vendor (i.e. email correspondence with OVR vendor) but the OVR vendor has refused to refund GST to you.