Bulletin Board News

Dear Industry Partners, 1  With the easing of Covid-19 border measures, tours and travels have resumed gradually in recent months. Singapore Customs would like to take the opportunity to update you on the Customs formalities and clearance procedures for inbound travellers and seek your co-operation to disseminate the information to your customers (i.e. travellers) for their compliance on their arrival in Singapore. You may consider doing so via your tour publicity materials or pre-tour briefings etc.2  All arriving travellers including foreign visitors and returning residents are required to declare and pay the duty and Goods and Services Tax (GST) to bring in dutiable and GST payable goods exceeding their duty-free concession and GST import relief.3  Travellers are granted GST import relief on new articles, souvenirs, gifts and food preparations (excluding intoxicating liquors, tobacco and goods imported for commercial purposes) brought into Singapore for their personal use or consumption. The relief amount is based on the value of goods the traveller brings in, and the duration that the traveller has spent outside Singapore. Travellers will have to pay GST on the value of the goods which is in excess of the GST import relief granted to them. You may refer to the Frequently Asked Questions at Annex A for more information.GST Import Relief*<figure class="table"><table style="overflow-wrap: break-word" style="border: 1px solid black"><tbody><tr style="border: 1px solid black"><td style="border: 1px solid black">Time Spent Away from Singapore</td><td style="border: 1px solid black">Value of Goods Granted GST Relief</td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">48 hours or more</td><td style="border: 1px solid black">Up to S$500</td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">Less than 48 hours</td><td style="border: 1px solid black">Up to S$100</td></tr></tbody></table></figure>*Holders of a work permit, employment pass, student pass, dependent pass or long-term pass issued by the Singapore Government are not entitled to GST import relief.4  Travellers are entitled to duty-free concession for liquors if the qualifying conditions are met. There is no duty-free concession and GST relief for all cigarettes and tobacco products brought into Singapore.Liquor Duty-Free Concession**<figure class="table"><table style="overflow-wrap: break-word" style="border: 1px solid black"><tbody><tr style="border: 1px solid black"><td style="border: 1px solid black">Options</td><td style="border: 1px solid black">Spirits</td><td style="border: 1px solid black">Wine</td><td style="border: 1px solid black">Beer</td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">A</td><td style="border: 1px solid black">1 Litre</td><td style="border: 1px solid black">1 Litre</td><td style="border: 1px solid black">-</td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">B</td><td style="border: 1px solid black">1 Litre</td><td style="border: 1px solid black">-</td><td style="border: 1px solid black">1 Litre</td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">C</td><td style="border: 1px solid black">-</td><td style="border: 1px solid black">1 Litre</td><td style="border: 1px solid black">1 Litre</td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">D</td><td style="border: 1px solid black">-</td><td style="border: 1px solid black">2 Litres</td><td style="border: 1px solid black">-</td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">E</td><td style="border: 1px solid black">-</td><td style="border: 1px solid black">-</td><td style="border: 1px solid black">2 Litres</td></tr></tbody></table></figure>**There is no duty-free concession on liquors for travellers arriving from Malaysia.5  For convenience, travellers are encouraged to make an advance declaration and payment of the GST and/or duty using the Customs@SG web application. Alternatively, travellers can declare and pay the GST and/or duty for their goods at the Customs Tax Payment Office. Travellers are advised to keep the receipts of their overseas purchases to facilitate the computation and verification of tax payable in Singapore. Annex AFrequently Asked QuestionsQ1. Why do I need to pay GST on my overseas purchases?A1. The Goods and Services Tax (GST) is a tax on the supply of goods and services in Singapore and on the importation of goods into Singapore. This means that GST is levied on goods supplied in Singapore, whether or not they are bought overseas or locally. The imposition of GST on goods imported into Singapore has been in force since 1 April 1994 when GST was implemented in Singapore. The practice is consistent with countries that levy a GST (also known as Value-Added Tax in some countries). All goods, whether from commercial shipments (i.e. shipping of goods) or hand-carried by travellers, are subject to GST at the prevailing rate.Q2. If I were to buy a branded bag for S$2,000 while holidaying overseas, and were to start using it during the trip, do I have to pay GST when I bring the bag home? If so, how is the GST computed?A2. Yes, the bag is subject to the prevailing GST rate of 8 per cent. If you have been away from Singapore for more than 48 hours, you will be entitled to a GST import relief amount of S$500. Therefore, the amount of GST that you will have to pay is S$120 [S$(2,000 - 500) x 8 per cent]. If you have been away from Singapore for less than 48 hours, you will be entitled to a GST import relief amount of S$100. Therefore, the amount of GST that you will have to pay is S$152 [S$(2,000 - 100) x 8 per cent].Q3. If I were to remove the price tag/packaging and use an item bought overseas immediately, is the item still subject to GST? Can it be considered a used article or personal belongings where GST import relief is granted?A3. The item in question is not considered as "used articles and personal belongings" and GST is payable if the value exceeds the GST import relief amount granted.Q4. If I already paid sales tax for an item purchased overseas and I did not claim tax refund, do I still have to pay GST?A4. GST is applicable on all items brought into Singapore regardless of whether foreign sales tax was paid for the item overseas, or whether the traveller has claimed tax refund for the item.Q5. If I were to receive a gift while overseas, how is the tax calculated since I will not have a receipt and will not be able to estimate the value of the gift?A5. If the receipt is not available, the value of the goods will be assessed based on the value of identical or similar goods when computing the GST payable. For more information, please refer to the following links.<ul><li>Customs Guide for Travellers: <a href="https://www.customs.gov.sg/individuals/going-through-customs/arrivals/guide-for-travellers/">https://www.customs.gov.sg/individuals/going-through-customs/arrivals/guide-for-travellers/</a></li><li>Customs@SG Web Application: <a href="https://www.customs.gov.sg/eservices/customs-sg-web-application/">https://www.customs.gov.sg/eservices/customs-sg-web-application/</a></li><li>Duty-Free Concession and GST Import Relief: <a href="https://www.customs.gov.sg/individuals/going-through-customs/arrivals/duty-free-concession-and-gst-relief/">https://www.customs.gov.sg/individuals/going-through-customs/arrivals/duty-free-concession-and-gst-relief/</a></li></ul> On behalf of the Singapore Customs, Travel Agents and Tourist Guides Division

Advisory on Customs formalities and clearance procedures for inbound travellers

Site Index

Other STB Websites