GST is imposed on most goods imported into Singapore, regardless whether the importer is GST-registered. However, there are specific reliefs, exemptions for certain goods or special schemes where the GST payable is suspended or deferred.
Subject to the conditions for claiming input tax, you are entitled to claim the GST that you have paid to Singapore Customs for your imports. The input tax claims must be supported by import permits that show you as the importer of the goods. If the name of importer was wrongly declared, please refer to mistakes in import declaration for what you should do.
Source: gov.sg
