Refund of Taxes
Overpaying or paying GST by mistake is one of the common mistakes when paying for GST. Learn how you can be eligible for a refund and the steps taken to get refund.
Last updated on 19 February 2026
If you have overpaid or paid GST and/or duty by mistake, you may be eligible for a refund. Here’s how to do it.
Step 1: Check if You’re Eligible
You can apply for a refund if the overpayment happened because of any of the following:
Wrong value declared
Items were short-shipped
Parcel qualifies for GST relief
Faulty goods were returned
Step 2: Submit Your Refund Claim
How you submit your claim depends on how the goods were imported:
Import Mode | Payment Mode | Submit refund through |
Air freight | TradeNet permits | Declaring Agent of the TradeNet permit |
Air Courier | Courier Service (e.g. DHL, FedEx & UPS) | Courier service company |
Post (registered/ordinary mail) or Speedpost (Express Mail Service/Ordinary parcel) services | Singapore Post | SingPost’s website (opens in new tab) and choose Speedpost > Speedpost International Incoming > GST |
Step 3: Prepare Your Supporting Documents
Include the relevant documents to support your claim, where applicable:
Copy of GST/duty payment receipt
Commercial invoice
Consignment or dispatch note
Export and refund documents for returned faulty goods (e.g. shipment advice, seller’s credit note)
Proof that payment for returned goods was refunded to the buyer
Any other supporting documents (e.g. Customs In-Non-Payment (GST Relief) permit)
Refund of GST on Low-value Goods (LVG) under OVR
From 1 January 2023, GST applies to low-value goods imported via air or post under the Overseas Vendor Registration (OVR) regime. OVR vendors must collect GST at the point of sale.
If GST was Paid Twice
If GST was charged once by the OVR vendor at purchase and again at import, you should first request proof from the OVR vendor that the import GST was paid to Singapore Customs.
Refer to the Inland Revenue Authority of Singapore (IRAS) (opens in new tab) on GST on Imported Low-Value Goods for more information.
If the OVR Vendor Refuses to Refund
As a last resort, you may ask your transporter (declaring agent, courier company, or SingPost) to submit a refund application to Singapore Customs with these documents:
Proof of import GST payment (any of the following):
Tax invoice or permit notification from an air courier
Import permit
GST payment receipt from SingPost
Commercial invoice or proof that GST was charged at sale (e.g. order form, supplier email)
Shipping document (e.g. delivery or consignment note)
Proof of payment (e.g. credit card statement)
Evidence that you requested a refund from the OVR vendor and the request was rejected (e.g. email correspondence)