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).

If you are a bona fide traveller (excluding holders of a work permit, employment pass, student pass, dependent pass or long-term pass issued by the Singapore Government, and crew members), you will be given GST relief on new articles, souvenirs, gifts and food preparations that you bring into Singapore which are for your personal use and not meant for sale. The GST relief amount will depend on the time you spent away from Singapore:

Time Spent Away from Singapore

Value of Goods Granted GST Relief

48 hours or more

S$600

Less than 48 hours

S$150

 

Travellers are required to pay GST on the value of goods that exceeds their GST relief. There is no GST relief for all goods including liquor, tobacco products and petroleum, imported for commercial purposes.

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 the 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.