Goods and Services Tax
There is a 4% Goods and Services Tax (GST) levied
on all goods imported into Singapore. GST is calculated
based on the CIF value of the goods plus all duties payable.
GST relief is granted on goods (excluding intoxicating
liquors and tobacco products) imported by post to a total
value not exceeding $400. Where the value exceeds $400,
the entire sum would be subject to GST.
Clearing parcels containing dutiable
goods
Parcels containing dutiable goods will be detained
by Customs at SPC. The addressee is informed of the status
of the parcel by a Letter of Notification from Singapore
Post (SP). The parcels will be released after examination
by Customs at SPC in the presence of the addressee or
his representative, and on payment of duty and GST. A
clearance fee of $2 is levied on dutiable parcels cleared
at SPC.
Clearing parcels containing non-dutiable
and non-controlled goods of $400 or less in value
Parcels containing non-dutiable and non-controlled
goods of a total value not exceeding $400 are granted
GST relief. Such parcels are released directly to SP for
delivery to the addressees.
Clearing parcels containing non-dutiable
and non-controlled goods of above $400 in value
Parcels containing non-dutiable and non-controlled
goods above $400 in value are subject to payment of GST.
Customs requires the invoices to compute the GST payable
on the parcels.
If the parcel is imported by speedpost with
an invoice attached, SP will deliver the parcel to the
addressee, and will collect the GST on the spot.
If the parcel came in by ordinary mail with
an attached invoice, the addressee will be notified to
collect it at a designated Post Office and to pay the
GST thereat.
If speedpost or ordinary mail parcel does
not have any invoice attached to it at the time of arrival,
the addressee will have to produce the supplier’s invoice
to Customs at SPC for computation of GST. The parcel will
be released after the payment of GST.
Clearing parcels containing controlled
goods
Import of controlled goods (eg. video tapes, laser
discs and publications) requires the approval from the
relevant controlling authority (CA).
Parcels containing controlled goods of
a value not exceeding $400 do not attract GST. These will
be sent to the relevant CA for approval of importation.
The addressee will receive a Letter of Notification informing
him to collect the parcel direct from the CA.
Parcels containing controlled goods where
the declared value exceeds $400 are subject to payment
of GST. The respective invoice is required for Customs
to compute the amount of GST payable.
Parcels requiring approval from relevant
CA will be detained by Customs at SPC. The addressee will
be notified to obtain an import licence from the CA concerned.
Upon presentation of the licence and payment of GST to
Customs at SPC, the parcel will be released.
Modes of payment of duties and GST
Payment of duties and GST at the Customs counter at
SPC can be made by cash, cheque, through NETS/CashCard
or TradeNet declarations.
Payment of GST at any of the Post Offices
can be made by cash or cheque, through NETS or SP GIRO
deduction. For payment through GIRO, the parcel will be
delivered directly to the addressee. To pay by GIRO, the
addressee must first sign up for the SP GIRO scheme.
Prohibited Liquors and Cigarettes
The intoxicating liquors and cigarettes must not be
marked with the words "SINGAPORE DUTY NOT PAID" on the
labels, cartons or packets. Cigarettes with the prefix
"E" printed on the packets are also not allowed to be
brought into Singapore.
Prohibited Items
| - |
Chewing gum |
| - |
Chewing tobacco and imitation tobacco
products |
| - |
Cigarette lighters of pistol or
revolver shape |
| - |
Controlled drugs and psychotropic
substances |
| - |
Firecrackers |
| - |
Obscene articles, publications,
video tapes/discs and software |
| - |
Reproduction of copyright publications,
video tapes, video compact discs, laser discs, records
or cassettes |
| - |
Seditious and treasonable materials |
Controlled and Restricted Items
The items listed below will only be allowed entry
when you produce the import permit or authorisation from
the relevant controlling authorities.
If you do not have the import permit or
authorisation, Customs will detain the item and refer
it to the authority for approval.
| Items
|
Authority
|
|
Animals, birds and their by-products
Plants , ornamental fish, endangered species of
wildlife and their by products
Meat and meat products
Fish and sea food products
Fruits and vegetables
|
Agri-food and Veterinary Authority |
|
Arms and explosives
Bullet-proof clothing
Toy guns, pistols and revolvers
Weapons, kris, spears and swords
|
Arms & Explosives Branch
Singapore
Police Force
|
| Pre-recorded
cartridges and cassettes
Newspapers, books and magazines
Films, video tapes/discs, laser discs, CD-ROM
and video games |
Media
Development Authority |
|
Medicines
Pharmaceuticals
Poisons |
Health
Sciences Authority |
| Telecommunication
and radio communication equipment
Toy walkie-talkies |
Infocomm Development Authority of Singapore
|
Further Information
The lists of prohibited, controlled, restricted
or taxable goods are not exhaustive. Information is valid
at the time of printing.
