GST on Low-Value Goods

Low-value goods are goods with a sales value of S$400 or less that are imported into Singapore by air or post. 

Sales value refers to the price of the goods only. It does not include: 

• Transportation and insurance charges 

• GST 

• Customs duty 

If an item costs S$395 and shipping costs S$25, the sales value is S$395. 

When GST is Charged on Low-value Goods 

GST treatment depends on: 

• Whether the overseas seller is GST-registered 

• Whether the goods are imported by air or post 

• Whether GST was already collected before the goods arrive 
   

GST charged at the point of purchase 

GST is charged at checkout if all of the following apply: 

• Each item costs S$400 or less 

• The goods are imported by air or post 

• The overseas seller or marketplace is GST-registered 
   

In this situation: 

• GST is included in the purchase price 

• The seller provides GST payment details to the courier 

• GST is not charged again at import 
   

GST charged at the point of import 

GST is charged at import if: 

• The overseas seller is not GST-registered, and 

• The total Cost, Insurance and Freight (CIF) value of the shipment exceeds S$400 

In this situation: 

• GST is collected when the goods enter Singapore 

• Your courier service provider or SingPost handles the GST payment process 

Refer to Courier / Postal Procedures for what happens when your parcel arrives and how payment is made. 

Buying Multiple Low-value Goods in One Shipment

If you buy multiple items that are each priced at S$400 or less from a GST-registered seller:

• GST applies to each item individually

• This applies even if the combined shipment value exceeds S$400

Each item is assessed separately for GST purposes.

Import GST Relief Still Applies

Import GST relief remains unchanged.

GST is not charged at import if:

• Goods are imported by air or post

• Goods are not liquor or tobacco

• The total CIF value does not exceed S$400

This applies mainly to goods purchased from non-GST-registered sellers.

If GST Was Already Paid but GST is Charged Again at Import 

GST should generally be charged only once. 

You may be asked to pay GST again if: 

• GST payment details were not transmitted to the courier in time 

• Customs could not verify that GST was already collected.

If this happens: 

• Pay the import GST to receive your goods 

• Seek a refund directly from the seller using proof of GST payment 

Refer to Refund of Taxes for refund procedures. 

Using Forwarding or Redelivery Services 

If you use a forwarding or redelivery service: 

• The forwarding company may charge GST if it is GST-registered 

• GST may apply to both the goods and any service fees charged by the forwarder 

Staying Alert to Scams 

Singapore Customs does not request GST payments or personal details via SMS, email, or messaging apps. 

If you receive suspicious messages: 

• Do not respond or click any links 

• Verify information using official government websites