Courier / Postal Procedures

The addressee indicated on postal parcels from overseas is deemed to be the importer. Goods imported by post or Speedpost services are processed and managed by SingPost. (Note: Please refer to the next section on Procedures for Courier Parcels for information on goods imported under vPost, SingPost’s eCommerce service.) The collection procedures for postal parcels is dependent on the type of goods and Cost, Insurance and Freight (CIF) value as shown in the table below.

From 1 November 2021, recipients of items sent from overseas will be required to pay all duties and/or GST due via the SingPost mobile app, SAM kiosks or at any post offices before delivery is made. SingPost will notify customers on GST and/or duty-payable items via a push notification on SingPost mobile app or via email/letter (if requested). Please refer to SingPost’s website for more details.

To facilitate clearance, the importer should arrange with the overseas sender to attach the invoice or confirmation slip (with the value of goods indicated) or Postal Convention Note (with the value of goods indicated) to the exterior of the postal parcel for the computation of GST and/or duty payable.

It is not permissible for a postal parcel consigned to the same importer and arriving in Singapore on the same flight to be split into separate packages for tax assessment purposes.

Non-Dutiable and Non-Controlled Goods with a total CIF value not exceeding S$400

• SingPost will deliver the postal parcel to you. No action is required. For tracking of these items, please contact the sender of the items.

Non-Dutiable and Non-Controlled Goods with a total CIF value exceeding S$400

• For a postal parcel with its commercial invoice attached, GST will be computed and a push notification will be sent via SingPost mobile app and/or email/letter (if requested) to you to make payment within 14 days from the date of notification. SingPost will deliver the postal parcel to you after payment has been made via your SingPost mobile app, SAM kiosk or at all post offices. Additional charges may be imposed by SingPost.

• For a postal parcel without its commercial invoice attached, the parcel will be retained by SingPost. You will be informed through a notification letter to submit invoice(s) and other supporting documents to SingPost, which will then be sent to ICA for validation. GST will be computed and a push notification will be sent via SingPost mobile app and/or email/letter (if requested) to customers to make the payment. Additional charges may be imposed by SingPost.

Dutiable and Non-Controlled Goods

• For a postal parcel with its commercial invoice attached, GST and duty will be computed and a push notification will be sent via SingPost mobile app and/or email/letter (if requested) to you to make payment within 14 days from the date of notification. SingPost will deliver the postal parcel to you after payment has been made via your SingPost mobile app, SAM kiosk or at all post offices. Additional charges may be imposed by SingPost.

• For a postal parcel without its commercial invoice attached, the parcel will be retained by SingPost. You will be informed through a notification letter to submit invoice(s) and other supporting documents to SingPost, which will then be sent to ICA for validation. GST and duty will be computed and a push notification will be sent via SingPost mobile app and/or email/letter (if requested) to customers to make payment within 14 days from the date of notification. Additional charges may be imposed by SingPost. With effect from 1 November 2021, collection of parcel and payment of the GST and duty of the dutiable items at SingPost Centre is no longer available.

Controlled Goods (applicable to both Dutiable and non-Dutiable Goods)

• If a postal parcel contains controlled goods, the postal parcel will be detained by ICA and subject to assessment by the relevant Competent Authority(s) (“CA”).

• The importer will be informed through an email from SingPost to apply for the necessary authorisation online from the relevant CA.

• Certain CAs may require the importer to take up a customs permit to account for the importation of the controlled goods. In such cases, the CA will notify the importer and the importer should apply for a customs permit accordingly.

• Once the customs permit is taken (if required) and relevant CA authorisation is obtained, the postal parcel would be cleared by ICA and SingPost would deliver the postal parcel to the importer’s address.

Goods Delivered to Companies Operating within Free Trade Zones

• GST is levied on all goods which are imported into Singapore for local consumption. This includes goods that are consumed within the Free Trade Zones (FTZ).

• Where a postal item (parcel and mail) indicates an address within the FTZ on the CN 22 / CN 23 for delivery, the postal item shall be presumed to be intended for consumption within the FTZ, In such cases, the postal item would be taxable unless its value is below S$400.

• Where the postal item is intended to be re-exported, the recipient is required to produce to SingPost a TradeNet permit to prove the recipient’s intent to re-export or store the goods within the FTZ (pending re-export). Such permits and all other relevant documentation must be kept as supporting documents and produced to Customs upon request.

All imported goods, including those delivered by courier service companies are subject to clearance by the Immigration & Checkpoints Authority (ICA) at the respective Free Trade Zones or Land Checkpoints.

The goods must be covered by relevant import permits and supporting documents such as the commercial invoice, packing list, airway bill and consignment note during clearance at the checkpoint. The clearance procedures and permit requirement for courier parcels would depend on the type of goods and CIF value as shown in the table below:

You may wish to clarify with your courier service provider on the mode of delivery for your parcel(s) if it is not agreed upon in the terms of service.

For Postal Parcels

With effect from 1 November 2021, collection of parcel and payment of the GST and duty of the items at SingPost Centre are no longer available. A push notification will be sent via SingPost mobile app and/or email/letter (if requested) to customers to make the payment. Customers can pay via Amex, MasterCard, Visa, NETS and Cash via the SingPost mobile app, SAM kiosks or at any post offices. Please refer to SingPost’s website for more information on the payment modes.

You may be required to apply for a customs permit for clearance and submit as part of the supporting documents to SingPost, if applicable.

For Courier Parcels

Delivery by Courier Service Companies: Please check with the courier service company who is handling the delivery of your parcel. Please note that additional service fees for services rendered (i.e. customs clearance and documentation) may apply.

Please be informed that the charges involved in the handling of your importation of goods may vary among different service providers. Such charges may exceed the cost of your online purchase and may include shipping fees, handling fees, clearance fees, permit application fees as well as any GST and/or duty payment made by the service provider on your behalf.

You are strongly advised to check with the e-commerce platform provider and their service providers on all charges that may be incurred when you import your shipment before making any purchases and engaging their services. You should request for a breakdown of the fees.

Refer to the Permits, Documentation and Other Fees page for more information.

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 January 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.

For Postal Parcels

Singapore Customs does not have information on the status of postal parcels as the tracking and/or delivery of postal parcels is handled by SingPost. For enquiries on tracking or delivery of postal parcels, please refer to www.singpost.com/contact-us.

Please note that your postal parcel may be held by ICA/SingPost for the following reasons:

• Tthe postal parcel contains dutiable goods;

• The postal parcel contains controlled goods;

• The postal parcel contains prohibited goods; and/or

• The postal parcel contains goods of a total CIF value exceeding S$400 and does not have an invoice attached to it at the time of arrival.

In the event that your postal parcel has been held by ICA/SingPost, you will receive a notification letter from SingPost which will advise you on the follow-up action required.

For Courier Parcels

For enquiries on the tracking or delivery of courier parcels, please contact the respective courier service provider. Singapore Customs does not have information on the status of courier parcels, as the tracking and/or delivery of such parcels are handled by the respective courier service providers. Please note that your courier parcel may be detained by ICA or one of the regulatory authorities in Singapore for the following reasons:

• The courier parcel contains dutiable goods;

• The courier parcel contains controlled goods;

• The courier parcel contains prohibited goods; and/or

• The courier parcel contains goods of a total CIF value exceeding S$400 and does not have an invoice attached to it at the time of arrival.

In the event that your courier parcel has been detained by ICA or any other regulatory authority, the authority taking custody of your courier parcel would issue a detention form/notification to your courier service provider which will advise you on the follow-up action required. Please obtain the following information from your courier service provider and provide such information to the relevant authority if you would like to enquire on the status of the detained courier parcel:

• Shipment details;

• Detention form/notification issued by the relevant authority; and

• Any other information provided by your courier service provider on the detained courier parcel.