Paying Duty and GST
Learn how to pay duties and GST on imported goods via Apply For Inter-Bank GIRO or Declaring Agent, along with the related payment codes and conditions.
Last updated 24 February 2026
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When you import goods into Singapore, you are responsible for paying all applicable duties and Goods and Services Tax (GST).
How Payment Is Made
Payment of duties and GST can be made through:
1. Your own Inter-Bank GIRO with Singapore Customs
Payment is deducted directly from your Inter-Bank GIRO (IBG) account.
2. Your Declaring Agent’s IBG
If you appoint a Declaring Agent (DA), taxes may be deducted from the agent’s IBG account on your behalf.
If you do not maintain an IBG with Singapore Customs, payment will automatically be deducted from your DA’s IBG.
Applying for an IBG
To apply for an IBG:
Complete the Application for Inter-Bank GIRO form.
Mail the form to the address indicated on the application.
Once your IBG application is approved:
You may authorise your DA to use your IBG one day after approval.
If you do not activate or hold an IBG, your DA’s IBG will be used instead.
How Payment Appears on Your Permit
When your permit is approved, the payment is processed through IBG and the relevant payment code will be shown on the permit.
Payment Codes for GIRO Deductions
Meaning of Payment Codes for Successful GIRO Deductions
Code | Meaning |
GF | Successful GIRO deduction from the importer’s IBG account. You must ensure sufficient funds before instructing your DA to submit the declaration. |
G7 | Successful GIRO deduction from the DA Agent’s IBG account. You must ensure sufficient funds in your bank account before making the declaration. |
When Payment Is Not Made via GIRO
A G1 code will appear when:
You do not use IBG as the payment mode; or
The payment amount exceeds the limit of either the importer’s or DA's IBG account.
Payment Code Used When GIRO Is Not Applied
Code | Meaning |
G1 | Payment of customs duty/GST must be made to Singapore Customs at United Overseas Bank (UOB) before the goods can be removed from customs control. |
Permit Condition to Note
Some permits include the following condition:
Code | Condition |
GX | Duty/GST must still be paid if GIRO deduction fails. Singapore Customs may invoke the importer’s/DA’s security to recover the outstanding amount. A penalty may be imposed for unsuccessful GIRO deduction. |
Learn More
Apply for an IBG account and manage your DA authorisations here.