Bringing Used Household Items and Personal Effects with You

This page is for individuals relocating to Singapore, including:

• returning Singapore Citizens;

• returning Singapore Permanent Residents (PRs); and

• new PRs or foreigners transferring residence to Singapore

Eligibility of GST Relief:

You may be eligible for GST relief if Singapore Customs is satisfied that:

• You are changing your place of residence from outside Singapore.

• You own the imported used household items or personal effects.

• The used household items or personal effects have been in your ownership for at least three months.

• The used household items or personal effects are imported within six months of your first arrival in Singapore.

• You undertake not to sell, dispose of or transfer the used household items or personal effects within three months from the date of import.

GST relief is assessed on a case-by-case basis.

If your used household items or personal effects are arriving on the same transport as you (for example, on the same flight, ship or vehicle), you must:

1. Complete the Application for GST Relief for Hand-Carried Used Household Articles, Hand-Carried Personal Effects, or Accompanied Personal Pets (where there is change in residence) form. (Non-SingPass Users ↗ (opens in new tab)) (SingPass Users ↗ (opens in new tab))

2. Submit the application, together with the required supporting documents, at least five working days before your arrival.

Supporting Documents

Returning Singaporeans or PRs

1. A copy of your passport and NRIC

2. Proof that you were working, studying or residing overseas, such as work permit or visa, employment pass, employer’s letter of appointment, overseas student visa, resident permit or visa

New PRs or foreigners transferring residence to Singapore

1. A copy of your passport

2. Proof of transfer of residence to Singapore such as Employment Pass, Dependant’s Pass, Student’s Pass

3. Other supporting documents, such as an employer’s letter of appointment or In-Principle Approval from Singapore’s Ministry of Manpower

Outcome of Application

• If approved:

  • You will receive an email confirming your application for GST relief has been approved. On the day of your arrival, you must present the approval email from Singapore Customs and the relevant supporting documents to the checkpoint officers at the Red Channel for verification.

• If unsuccessful:

  • You must obtain a Customs In-Payment (GST) permit and pay GST before importing your used household items or personal effects.