Sending Unaccompanied Items

If you are 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 shipping company, airline, or freight agent.

What to Do

You or your appointed appointed agent must:

1. Submit an online Declaration of Facts (DOF) (opens in new tab)* 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)

2. Track your DOF status through TradeNet (opens in new tab).

3. 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 (opens in new tab).

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.

Sending Items by Post Parcel or Speedpost

These are items sent by post or Speedpost services.

What to Do

You or your appointed agent must:

1. Submit an online DOF (opens in new tab)* 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)

2. Check your DOF status on TradeNet. (opens in new tab)

3. 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.

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.