Paying GST and Duty for Postal / Courier Items

This page explains the requirement for importing via post or courier.

All such imports may be subject to Goods and Services Tax (GST) and/or duty, depending on the CIF value, the goods type, and the method of shipment.  

Summary of Key Requirements 

• GST & duty apply to most goods imported by post or courier.

• GST relief applies only to postal or air imports with Cost, Insurance and Freight (CIF) value not exceeding S$400 (except liquor/tobacco). Relief is not granted for sea or land imports unless otherwise specified.

• Under the Overseas Vendor Registration regime, GST is charged at checkout when goods ≤ S$400 are purchased from GST-registered overseas vendors.

• Tobacco imported via post must meet Singapore’s Standardised Packaging (SP) requirements.

• CIF includes cost, insurance and freight. Free shipping will mean no freight to add.

• Remember to check if your item is a controlled good requiring prior approval.

See Quick Guide for Importers for more information.

GST Relief & Current Rules 

 Here are some of the GST relief and current rules that may apply to you: 

• For Postal/Air Imports (not exceeding S$400 CIF) 

• Eligible for GST relief, except: 

• Intoxicating liquors 

• Tobacco products 

• Relief does not apply to goods shipped by other modes (e.g., sea freight or land).

Singapore’s Standardised Packaging (SP) Requirement (Postal Tobacco) 

• Tobacco products imported via Singapore Post must comply with Singapore’s Standardised Packaging (SP) requirements. Non-SP-compliant tobacco cannot be imported and will be returned to the sender. 

• Non-compliant items will be returned to the sender.  

For more information, refer to the Health Sciences Authority (HSA) website.

Update on Overseas Vendor Registration (OVR) Regime 

From January 2023, GST applies to low-value goods, not exceeding S$400, imported by post or air when purchased from GST-registered overseas vendors.  

See Overseas Vendor Registration Regime for more information.  

This means you may: 

• Pay GST at checkout (OVR vendor) or 

• Pay GST on import (if vendor is not OVR-registered) 

This is to ensure fair competition for local businesses and keeps GST rules up to date with e-commerce practices.

Postal vs Courier Workflow 

Postal Parcels (via Singapore Post)  

Who is the importer? 

The importer refers to the consignee listed on the postal label. 

Workflow 

Here is a clear workflow for postal parcels: 

1. Your parcel arrives in Singapore. 

2. Singapore Customs assesses CIF value and eligibility for GST relief. 

3. If GST/duty applies, SingPost notifies the recipient. 

4. The recipient pays GST/duty. 

5. The parcel is then released for delivery.

Courier Parcels (e.g. DHL, FedEx, UPS) 

Who is the importer? 

The importer refers to the consignee named on the courier consignment note. Each end buyer may be treated as an importer when named on individual consignment notes.

Workflow 

The workflow is as follows: 

1. The courier submits import declaration on your behalf. 

2. CIF value is assessed, while GST/Duty is calculated. 

3. The courier collects GST or duty from you before or upon delivery. 

4. The goods will then be released for delivery.  

Determining CIF Value (Cost, Insurance & Freight) 

• CIF = Cost of goods + Insurance + Freight 

• Goods from the same consignor, to the same importer, on the same flight are assessed together, regardless of separate airway bills.  

• If insurance/freight is not provided, apply Singapore Customs flat rates (courier) or actual postage paid (postal) 

Free Shipping Case 

If the seller provides free shipping, please do not add freight to the CIF value. The declared item value must match the value on your supporting documents.  

Glossary 

CIF Value 

The total value used to compute GST/duty: cost + insurance + freight. 

Consignor  

The party that is sending the goods. 

Consignee/importer 

The party listed to receive the goods; legally responsible for GST or duty. 

Controlled Goods 

Items that require approval from Competent Authorities (e.g. Infocomm Media Development Authority, National Environment Agency, Health Sciences Authority) before import. 

OVR (Overseas Vendor Registration) Regime 

A GST system where certain overseas sellers must charge GST on low-value goods shipped to Singapore by air or post.  

Examples (Including CIF with Free Shipping) 

Other Key Requirements 

Check for Controlled Goods

Before shipping, confirm if your item needs: 

• Import permit 

• Approval from a Competent Authority 

Examples: 

Telecom equipment, health products, chemicals, arms/ammunition, etc.

Fees Charged by Service Provider

Courier companies and SingPost may charge: 

• Handling fees 

• Disbursement/admin fees for paying GST on your behalf. These fees are separated from GST or duty.  

Paying GST and Duty

You may pay: 

• Directly through SingPost (for postal items) 

• To the courier upon or before delivery 

• Through your Declaring Agent for formal entries 

Enquiries & Tax Refunds

If you were overcharged due to: 

• Wrong CIF calculation 

• Returned or undelivered goods. You may apply for a refund with supporting documents.