GST Rules for Imported Low-Value Goods in Singapore: When and How GST is Payable

• GST is payable at the point of purchase for imported low-value goods (S$400 or below) bought from GST-registered suppliers and imported via air or post.
• For goods above S$400 or imported via sea/land, GST is generally payable to Singapore Customs at the point of importation.
• If the supplier is not GST-registered, GST is not payable at purchase; GST may be payable at import if the total value exceeds S$400.
• If GST information is missing at import, Customs may require GST payment, but buyers can seek reimbursement from the supplier.
• Examples illustrate GST is collected by GST-registered suppliers or marketplaces and remitted to IRAS.

Source: iras.gov.sg

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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