[Bigiron]

Yes, Singapore imposes **Goods and Services Tax (GST)** on imported goods, with some exceptions. Here are the key details:

### **1. GST on Imported Goods (Standard Rate)**
- Singapore's **GST rate is 8% (from 2023)** and will increase to **9% from 1 January 2024**.
- Most goods imported into Singapore are subject to GST, calculated based on:
  - The **Customs value (CIF: Cost, Insurance, Freight)** +  
  - Any applicable **duties or other charges**.

### **2. Exemptions & Reliefs**
- **Low-Value Goods (Previously Exempt, Now Taxed)**:  
  - Before **1 Jan 2023**, goods valued at **≤S$400** imported via post or air were GST-exempt.  
  - **From 1 Jan 2023**, GST applies to **all imported goods**, including low-value items (e.g., online purchases from overseas).  
  - Overseas vendors selling goods to Singapore consumers must register for GST if their taxable turnover exceeds **S$100,000 per year**.

- **Traveller’s GST Relief**:  
  - Tourists and returning residents can enjoy GST relief for goods purchased overseas if:  
    - **Travel duration ≥48 hours**: Relief up to **S$500** (for goods brought in personally).  
    - **Travel duration <48 hours**: Relief up to **S$100**.  
  - Alcohol and tobacco have separate limits.

- **Other Exemptions**:  
  - Certain goods (e.g., precious metals, investment-grade bullion) may be exempt.  
  - Goods imported under specific schemes (e.g., Temporary Importation) may get relief.

### **3. How GST is Paid?**
- For **commercial imports**, GST is usually paid to Singapore Customs before goods are released.  
- For **online purchases**, overseas sellers/platforms (e.g., Amazon, Taobao) may charge GST at checkout if registered for GST in Singapore.

### **4. Digital Services GST (Since 2020)**
- GST also applies to **imported digital services** (e.g., streaming, apps, software) from overseas providers.

### **Conclusion**
Yes, Singapore imposes GST on imported goods, with some reliefs for travellers and specific exemptions. The rules were tightened in 2023 to include low-value goods. Always check the latest updates from **Singapore Customs** or **IRAS** for changes.  

Would you like details on a specific type of import?

[Bigiron]

Here’s a more detailed breakdown of how **GST on imported goods** works in Singapore, including specific cases and recent changes:  

---

### **1. GST on Imported Goods – Key Rules**
- **Standard Rate**:  
  - **8% (2023)** → **9% (from 1 Jan 2024)**  
  - Applies to the **CIF (Cost, Insurance, Freight) value + duties + other charges**.  

- **Who Pays?**  
  - **Businesses**: Must pay GST upon importation (can later claim as Input Tax if GST-registered).  
  - **Consumers**: GST is charged at the point of sale for overseas purchases (e.g., online shopping).  

---

### **2. Changes Since 2023 (No More GST-Free Threshold)**
- **Before 2023**: Goods worth **≤S$400** imported by post/air were GST-free.  
- **From 1 Jan 2023**:  
  - **All imported goods** (even low-value items like online orders) are taxed.  
  - Overseas sellers (e.g., Amazon, Taobao, Shopify stores) must register for Singapore GST if:  
    - Their **global turnover > S$1M/year**, **or**  
    - They sell **>S$100k/year to Singapore customers**.  
  - These sellers must **charge GST at checkout** (called the **"Overseas Vendor Registration" regime**).  

---

### **3. Special Cases & Exemptions**
#### **a) Travellers’ GST Relief**  
When entering Singapore, you can get GST relief on overseas purchases if:  
| **Travel Duration** | **GST Relief Limit** | **Conditions** |  
|---------------------|----------------------|----------------|  
| **≥48 hours** | Up to **S$500** (total value) | Goods must be for personal use, not resale. |  
| **<48 hours** | Up to **S$100** (total value) | Alcohol & tobacco have separate limits. |  

- **No relief** for commercial imports or prohibited items.  

#### **b) Temporary Imports & Other Reliefs**  
- Goods for **exhibitions, events, or professional use** may get **temporary GST relief**.  
- **Duty-Free Shops** at Changi Airport: GST-free only if goods are **taken out of Singapore**.  

#### **c) Exempt Goods**  
- **Precious metals & investment-grade bullion**.  
- **Certain medical & scientific equipment**.  

---

### **4. How GST is Paid for Imports?**  
| **Type of Import** | **How GST is Paid?** |  
|--------------------|----------------------|  
| **Commercial shipments** | Paid to Singapore Customs before goods are released. |  
| **Online purchases** | Charged at checkout (if seller is GST-registered). |  
| **Mail/parcels** | GST may be collected by postal/courier services (e.g., SingPost, DHL). |  

- **Late payments** may incur penalties.  

---

### **5. Digital Services & Non-Goods Imports**  
- **Since 2020**: GST applies to **imported digital services** (Netflix, Spotify, apps, cloud services).  
- **From 2023**: GST also applies to **non-digital services** (e.g., overseas fitness classes, consultancy).  

---

### **6. Refunds for Tourists**  
- Tourists can claim GST refunds on **physical goods** bought in Singapore (under the **Tourist Refund Scheme**) if:  
  - Purchase is **>S$100** (per store, per receipt).  
  - Goods are taken out of Singapore **within 2 months**.  
  - Use the **eTRS system** at Changi Airport.  

---

### **Need More Details?**  
- **Singapore Customs**: [https://www.customs.gov.sg](https://www.customs.gov.sg)  
- **IRAS (GST Guide)**: [https://www.iras.gov.sg](https://www.iras.gov.sg)  

Would you like clarification on a specific scenario (e.g., business imports, personal online shopping)?

[TopSage]

If gst is paid during importing, why are consumers still pay gst? Won't it become double taxation?

Say, one chicken comes into Singapore

Register cost $4
Import gst $0.32

Sold to consumers
Cost $6
Gst $0.48

So that chicken paid gst twice

[red3]

What's wrong with collecting more money?

Specifically did the legislature say collect only one time?