Duty-Free Concession and GST Relief

Duty-Free Concession

Goods and Services Tax (GST) Relief

All goods brought into Singapore are subject to 7 per cent Goods & Services Tax (GST). GST is levied on the value of the goods, which may include the cost, insurance and freight (CIF) plus other chargeable costs and the duty payable (if applicable).

Travellers are granted GST import relief on new goods that are purchased overseas and brought into Singapore for their personal use. The relief amount is based on the duration that the traveller has spent outside Singapore:

Time Spent Away from Singapore

Value of Goods Granted GST Relief*

48 hours or more

S$500

Less than 48 hours

S$100

*GST is applicable on the value of goods in excess of the respective relief limits

Goods granted GST import relief include new articles, souvenirs, gifts and food preparations intended for the traveller’s personal use or consumption. The GST import relief does not apply to intoxicating liquor and tobacco, as well as goods imported for commercial purposes. Holders of a work permit, employment pass, student pass, dependent pass or long-term pass issued by the Singapore Government, and crew members are not entitled to GST import relief.

Travellers are required to pay GST on the value of the goods that exceeds the amount of GST import relief granted to them.

For convenience, you may make an advance declaration and payment of GST using our Customs@SG mobile app or web portal. Alternatively, you can declare and pay the GST for your goods at the Customs Tax Payment Office.

Reminder

It is the responsibility of travellers to make an accurate and complete declaration of all goods exceeding their duty-free concession and GST relief in their possession, including goods carried for or on behalf of other persons.

Those who fail to declare at the Red Channel can be fined and prosecuted in court. More information on customs offences here.