Customs Regulations for Singapore

Personal effects, other than liquors, tobacco products and motor vehicles, may be exempted from payment of the Goods and Services Tax (GST) upon importation. Customs duty and GST are levied on the import of liquors, tobacco products and motor vehicles.

Under the Goods and Services Tax (Imports Relief) Order, a person transferring residence to Singapore may be granted GST relief on his used household articles and personal effects (excluding liquors, tobacco products and motor vehicles) subject to the following conditions:

• that such person (the claimant) satisfies Customs that:
• he or she is changing their place of residence to Singapore;
• he or she is the owner of the articles and effects imported;
• the articles and effects have been in their possession and used for a period of not less than 3 months; and the articles and effects are imported through air/sea.
• GST relief is not granted for consignment imported by road.
  
  
• the articles and effects are imported within 6 months of his first arrival in Singapore. such person gives an undertaking not to dispose of the articles and effects within 3 months from the date of importation of such articles and effects. multiple importations are not allowed.

For returning Singaporean's and Permanent Residents of Singapore, they must have resided in a foreign country for more than 6 months to qualify for GST relief on their used household articles and personal effects.

Documents

All shipments must be accompanied by a packing list or inventory. Consignees will be required to complete a ‘Declaration of Facts’ form (supplied by our agent), and will also be required to supply photocopies of their passport, their Employment Pass and Immigration Entry Permit. If the Employment Pass is still being processed by the Manpower Ministry, Customs will accept a copy of the Pass application duly receipted by the Manpower Ministry.

Alternatively, the consignee may furnish a letter from his or her employer confirming the employment, together with an undertaking from the employer to pay any GST chargeable in the event that the Employment Pass is not approved or that the employment is not taken up. We also require full consignee destination contact address, and contact telephone numbers. We also recommend you supply an e-mail address for the consignee.