Sending Unaccompanied Items
Learn what to do when sending used household items or personal effects to Singapore separately from your arrival. Find out the documents required, when to apply for GST relief, and when a GST relief permit is not needed.
If you’re moving to Singapore and sending your used household items or personal effects separately, you must apply for GST relief before your goods arrive.
The steps depend on whether your items are sent by freight or by post.
Sending Items by Air, Sea, or Land Freight
These are items shipped by your appointed by a shipping company, airline, or freight agent.
What to Do
You or your appointed appointed agent must:
Submit an online (DOF)* to Singapore Customs before the goods arrive, with:
A copy of your passport and/or NRIC
Proof that you are moving to Singapore (e.g., Employment Pass, Dependant Pass, Student Pass, or MOM In-Principle Approval letter)
ICA Re-Entry Permit for Permanent Residents
Bill of Lading or Air Waybill (Only one DOF per Air Waybill or Bill of Lading)
Track your DOF status through TradeNet.
Apply for a Customs In-Non-Payment (GST Relief) permit via TradeNet within 10 working days after Customs approves your GST relief. You will need to fill in the following fields during your declaration of the In-Non-Payment (GST relief) permit application:
Claimant details (e.g. name, UEN, organisation name, code)
Importer details (e.g. UEN, Name)
HS code (for personal effects)
Licence number (Approved PE reference number for importation of manifested cargo)
Place of Receipt code
Trader’s remarks (PE reference number)
Some items need approval from other authorities. Check this early using the HS/CA Product Code Checker.
What happens if GST relief is rejected?
If Customs finds you not eligible for GST relief, your DOF will be rejected, and your agent must apply for an In-Payment (GST) permit instead.
If your shipment includes dutiable or controlled items
You will need to apply for an In-Payment (Duty and GST) permit for dutiable items.
Important*
You must submit the DOF before import and clearance. If your goods have already arrived, Customs will reject the application, and you will be required to pay GST.
Sending Items by Post Parcel or Speedpost
These are items sent by post or Speedpost services.
What to Do
You or your agent must:
Submit an online DOF* before import, with:
Passport and/or NRIC
Proof of moving to Singapore (e.g., Employment Pass, Dependant Pass, Student Pass, or MOM In-Principle Approval letter)
ICA Re-Entry Permit for Permanent Residents
Shipping documents showing the tracking number (One DOF per tracking number)
Check your DOF status on TradeNet.
Inform SingPost immediately upon Customs approval of your DOF application.
What happens if GST relief is rejected?
If Customs finds you not eligible for GST relief, your DOF will be rejected, and your agent must apply for an In-Payment (GST) permit instead.
If your shipment includes dutiable or controlled items
You will need to apply for an In-Payment (Duty and GST) permit for dutiable items.
Important*
You must submit the DOF before import and clearance. If your goods have already arrived, Customs will reject the application, and you will be required to pay GST.
When GST Relief Permits Are Not Required
You do not need to apply for a GST relief permit if:
Your items are imported by post or Speedpost, and
The shipment contains only non-controlled goods.
