Is it true that I have to pay GST on items purchased overseas?

Why do I have to pay GST for things I bought while on overseas trips?

That's because the Goods and Services Tax (GST) is a tax on the consumption of goods or services in Singapore. While the goods may have been bought overseas, they will be consumed in Singapore. This is no different from how GST applies to goods imported through other channels e.g. online shopping purchases. 

This practice has been in place since 1 April 1994 when GST was first implemented in Singapore. It is consistent with the approach taken by other countries that also have a GST system (also known as Value-Added Tax in some countries). 

How much GST relief am I entitled to? 

Travellers are granted GST relief on goods imported for their own personal use. The amount of relief is based on the value of goods they bring in and the period that they are away from Singapore. Travellers are required to pay GST on the value of the goods which is in excess of the GST import relief granted to them.

All imported goods, whether via commercial shipments (i.e. shipping of goods) or hand-carried by travellers, are subject to GST at the prevailing rate. For example, as a traveller, if you have been away from Singapore for a week and purchased S$500 worth of goods meant for personal consumption, you would not need to pay GST since you are eligible for GST import relief of up to S$500 in purchase value. However, if you purchased S$800 worth of goods meant for personal consumption on that week-long trip, you would be required to pay GST on the excess S$300 (i.e. S$800 minus the S$500 for which you are eligible for GST relief).

Who does not qualify for GST relief on goods purchased overseas?

Holders of a work permit, employment pass, student pass, dependent pass or long-term pass issued by the Singapore Government and crew members are not eligible for GST relief on goods purchased overseas.

What about imports of liquors or tobacco? 

Duty-free concession and GST relief may be granted for liquor meant for travellers’ personal consumption up to prescribed quantities. Please refer to the Singapore Customs website here for more information on duty-free concession and GST import relief.

There is no duty-free concession or GST relief for cigarettes and tobacco products and motor fuel including motor spirits, diesel products and compressed natural gas (CNG) in containers. 

What about goods I import by post or air (e.g. goods ordered via online shopping)?

GST import relief is granted on goods imported by post or air, excluding liquors and tobacco, with a total value not exceeding S$400. If the value exceeds S$400, GST is payable on the total value of the shipment. Please refer to the Customs website here for more information on importing by postal or courier service.

From 1 Jan 2023, GST is payable on goods imported via air or post that are valued up to and including the current GST import relief threshold of S$400, through the Overseas Vendor Registration regime. The change will ensure a level playing field for our local businesses to compete effectively. The change also ensures that our GST system remains fair and resilient as the digital economy grows. Please see Overseas Vendor Registration Regime for more information.

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?

Yes, the bag is subject to payment of GST. If you have been away from Singapore for more than 48 hours, you will be entitled to a GST import relief amount of S$500. Therefore, the amount of GST that you will have to pay is [S$(2,000 – 500) x prevailing GST rate]. If you have been away from Singapore for less than 48 hours, you will be entitled to a GST import relief amount of S$100. Therefore, the amount of GST that you will have to pay is [S$(2,000 – 100) x prevailing GST rate].

And if I pay sales tax while shopping overseas but forget to claim my tax rebate, do I still pay GST?

GST is payable whether or not foreign sales taxes were paid.

What if there is no price tag or receipt? What if I say that my overseas friend gave me the item?

All new items, including gifts and items that have been purchased overseas, are subject to GST. If receipts for the items are unavailable, their value will be based on the transaction value of identical or similar goods from the same country of origin or the original price payable for the goods as if they are sold for export to Singapore, inclusive of freight and insurance charges that are incurred for the shipment.

Do I have to pay GST for items which I bought from a second-hand shop when I was overseas?

Although the item may not be brand new, the item is still subject to GST if they are to be brought into Singapore as they were newly purchased or newly acquired overseas. As such, GST is payable if the value of the item exceeds the GST import relief amount granted.

What if I buy a S$1,000 bag from one of the duty-free shops at Changi Airport while on the way out of Singapore. Will I be required to pay GST on the bag when I return to Singapore?

The newly purchased bag is subject to GST if it exceeds the traveller’s GST import relief amount.

How are purchases in foreign currencies converted into SGD for tax purposes?

The foreign currencies are converted into Singapore dollars based on the exchange rates listed on the Monetary Authority of Singapore’s (MAS) website here. For more information on the exchange rates, please refer to the Customs website here.

When do I have to declare and pay GST?

You may make an advance declaration and payment of duties and GST not more than three days before your arrival in Singapore through our Customs@SG web application. An e-receipt will be generated for reference and verification purposes if you are stopped for checks. Upon successful payment, and on arrival in Singapore, you may exit the checkpoints and show the e-receipts as proof of payment to the officers if you are stopped for checks. Please visit our Customs website here for more information on the Customs@SG web application.

Alternatively, you may proceed directly to the Singapore Customs Tax Payment Office or the Red Channel upon arrival to declare your items. Officers on duty will advise you accordingly before you exit the Red/Green Channels. Please present supporting documents such as invoices or receipts indicating the value of your items. Payment can be made via NETS, CashCard, or credit card.

You may wish to note that failure to make a declaration is an offence under the Customs Act and the GST Act, and offenders be compounded up to S$5,000 or face prosecution in court, depending on the severity of the offence.

Sources:

• Singapore Customs - Duty-free Concession and GST relief

This article is accurate as of May 2025.