SG Talk

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?

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

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### **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).  

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### **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**).  

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### **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**.  

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### **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.  

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### **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).  

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### **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.  

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### **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)?

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

What's wrong with collecting more money?

Specifically did the legislature say collect only one time?