Importing Used Household Articles and Personal Effects
Importing Used Household Articles and Personal Effects
Importing used household articles and personal effects into Singapore will incur Goods and Services Tax (GST).
You are required to apply for a Customs In-Payment (GST) permit to account for the import and the payment of GST.
You may be eligible for GST relief. Please see the tabs below for more information on the criteria for GST relief, application procedures and the types of used household or personal goods permitted for import.
How to Qualify for GST Relief
GST relief may be granted on imports of used household articles and personal effects to:
- Singaporeans and Permanent Residents of Singapore (PRs) residing overseas and returning to resume residence in Singapore
- Foreigners transferring residence or migrating to Singapore
The GST relief is subject to the following conditions:
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That such person satisfies Customs that:
- He is changing his place of residence to Singapore;
- He is the owner of the articles, personal effects and personal pet imported;
- The articles and personal effects have been in his possession and used for at least 3 months; and
- The articles and personal effects are imported through air or sea.
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The articles, personal effects and personal pets are imported within 6 months of his first arrival in Singapore.
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An undertaking is provided not to dispose the articles and personal effects within 3 months from the date of import.
For returning Singaporeans and PRs, they must have resided in a foreign country for more than 6 months to qualify for this GST relief.
Goods Not Eligible for GST Relief
The import of intoxicating liquors, tobacco products, motor vehicles, private aircraft, boats, yachts and commercial goods by all persons, regardless of their status of transferring residence, will incur GST and duty (where applicable).
A Customs In-Payment (Duty and GST) permit is required for importing dutiable goods, while an In-Payment (GST) permit is required for importing non-dutiable goods.
Before you import your goods, please also see the lists of controlled and prohibited goods to check if your goods require authorisation beforehand.
How to Apply for GST Relief
This refers to shipments that are arranged for delivery by the shipping, airline or forwarding agent appointed by the owner of the personal effects.
To apply, you or your appointed agent should
1) Submit an online Declaration of Facts (DOF) to Singapore Customs for an assessment of your eligibility for GST relief.
2) Submit the following supporting documents to Singapore Customs for proof of transfer of residence to Singapore
- Extract of passport particulars
- Employment pass
- Entry permit
- Bill of lading/air waybill
If your employment pass is still being processed by the Ministry of Manpower (MOM), you should still complete the DOF and submit to Singapore Customs
- A copy of your employment pass application received by MOM; or
- A letter from your employer confirming your employment; together with
- A letter of undertaking from your employer to pay Singapore Customs the GST involved in the event your employment pass is not approved or if your employment is subsequently not taken up.
If you are not in Singapore, your employer or next-of-kin can provide a letter of undertaking to Singapore Customs stating that GST will be paid to Customs in the event that it is established (post-import) that you are not eligible for GST relief.
These supporting documents and the online DOF should be emailed to [customs_documentation@customs.gov.sg].
3) Check the status of your DOF application here.
4) Declare a Customs In-Non Payment (GST relief) permit via TradeNetwithin 5 working days of receiving Customs’ approval of GST relief.
5) If there are dutiable items in your shipment of personal effects, please declare an In-Payment (Duty and GST) permit.
6) If you are assessed to be not eligible for GST relief, your DOF application will be rejected. You should inform your appointed agent to apply for the In-Payment (GST) permit to import your personal effects.
After obtaining the approved Customs In-Non-Payment (GST Relief) permit, your appointed agent must collect the goods on your behalf.
For goods imported by sea, please collect them from the PSA port area. For goods brought in by air, please collect them from the Changi Airfreight Centre.
At the entry point, please produce the goods, Customs In-Non Payment (GST Relief) permit and supporting documents to the checkpoint officers for clearance.
This refers to goods that are hand-carried in the owner’s accompanied baggage upon his or her arrival in Singapore.
To apply for GST relief, the owner should complete the “Application for GST Relief for Hand-Carried Used Household Articles and Personal Effects and Personal Pets” form with the following supporting documents for assessment of eligibility for GST relief at least 3 working days before arrival in Singapore
Returning Singaporeans, Singapore Permanent Residents (PRs) working overseas, or new PRs
- Copy of passport or identity card (NRIC)
- Proof of employment overseas (e.g., work permit visa, employment pass, letter of appointment)
Returning Singaporeans & Permanent Residents studying overseas
- Copy of passport or identity card (NRIC)
- Proof of overseas study (e.g., student visa, student pass)
Foreigners transferring residence
- Copy of passport
- Proof of transfer of residence to Singapore (e.g., employment pass, dependant pass, student pass)
- Other supporting documents (e.g., letter of employment or a letter of undertaking from the local employer or in-principle approval from the Ministry of Manpower)