pamphlet provides a guide to returning Singaporeans and
persons transferring residence to Singapore on how to
declare and clear their used household articles and personal
effects imported in consignments.
These 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 leviable on the import of
liquors, tobacco products and motor vehicles.
the Goods and Services Tax (Imports Relief) Order 1994, 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
such person satisfies Customs that
- he is changing his place of residence from outside
- he is the owner of the articles and effects imported;
- the articles
and effects have been in his possession and used for a period of
not less than 3 months
the articles and effects are imported within 6 months of his
first arrival in Singapore; and
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.
returning Singaporeans, they must have resided in a foreign
country for not less than 6 months to qualify for GST relief on
their used household articles and personal effects.
being notified of the arrival of the household and personal
effects by the shipping, airline or forwarding agent, the owner
will have to arrange with a local freight forwarder to prepare a
joint TDB Inward/Customs GST Relief Declaration on his behalf.
The declaration is lodged electronically through the
The forwarder will normally need the bill of lading/air
waybill and packing list to prepare the declaration.
prove his transfer of residence to Singapore, the owner should
submit a completed ‘Declaration of Facts’ (obtainable from
the local freight forwarder or the Customs Service Centre),
together with photocopies of the following supporting documents
to Dy Head Permits & Manifests Section, Documentation
extract of passport particulars;
entry permit; and
bill of lading/air waybill.
if the employment pass is still being processed by the
Immigration Department, Customs will accept a
copy of the application for employment pass duly received
Alternatively, the owner may furnish a letter from his
employer confirming his employment together with the undertaking
from his employer to pay
Customs the GST involved in the event that the employment
pass is not approved or that the employment is not been taken
the event that the owner is not in Singapore, his employer or
next-of-kin could also give a letter of undertaking to Customs
to pay GST if the owner is subsequently established to be not
eligible for GST relief.
The owner should complete the “Declaration of Facts”
and submit it together with the supporting documents to Customs
for subsequent verification on his arrival.
Of Supporting Documents
documents in support of the application for GST relief including
the completed “Declaration of Facts” may be submitted either
by hand to the Customs Service Centre at 2nd Storey, Revenue
House, Newton Road or by fax at No. 2509606.
These documents should be submitted for processing before
the import declaration is submitted through the TradeNet System.
relief is not extended to liquors, tobacco products and motor
If such items are included in the consignment of personal
effects, the owner must inform the forwarder who is preparing
the import declaration.
This can be done by including detailed description of the
items in the packing list.
The forwarder will then arrange with Appraisement
Section, Documentation Branch for assessment and payment of the
Customs duty and GST on the items.
following items are prohibited from entry into Singapore:
Liquors and cigarettes marked with the words ‘SDNP’
or SINGAPORE DUTY NOT PAID on the labels, cartons or packets
Cigarettes with the prefix ‘E’ printed on the packets
Chewing tobacco and imitation tobacco products
Cigarette lighters of pistol or revolver shape
Controlled drugs and psychotropic substances
Endangered species of wildlife and their by-products
Obscene articles, publications, video tapes/discs and
Reproduction of copyright publications, video tapes,
video compact discs, laser discs, records or cassettes
Seditious and treasonable materials
of the following items is under control.
Approval must be obtained from the respective controlling
authorities before the items are allowed entry into Singapore.
If any such item is included in the consignment, the
owner must inform his forwarder who will include them in the
birds and their
and Veterinary Authority
guns, pistols and revolvers
& Explosives Branch
cartridges and cassettes,
video, tapes/discs, laser discs,
Films & Publications Department
of Medical Services
Development Authority Of Singapore
Delivery Of The Goods
obtaining the approved Joint TDB Inward Permit/Customs GST
Relief Certificate, the owner may then take delivery of his
The owner may engage a local forwarder to collect the
goods on his behalf.
Goods imported by sea will be collected from the PSA port
area while those coming in by air, from the Changi Air Freight
owner or his representative must produce the goods, the
approved Joint TDB Inward Permit/Customs GST Relief Certificate
and supporting documents to Customs for clearance.
pamphlet is designed as a guide and does not contain a complete
list of customs procedures and requirements.
The list of prohibited, controlled, restricted or taxable
goods is not exhaustive.
Information in this pamphlet is valid at the time of
you need further information, please call the Customs Tele
InfoPlus at No. 6355 2000.
Customs is committed to providing a high standard of service to
They welcome feedback on the quality of their services.
Call our toll-free line at 1800-253 3866
Director-General of Customs & Excise
#10-01, 55 Newton Road
Revenue House, Singapore 3079