Here’s the short version: Singapore is a free port, so the vast majority of goods are duty-free, but almost every imported item is subject to 9% GST. This guide follows the official position of the Inland Revenue Authority of Singapore (IRAS) and Singapore Customs, and splits it into the two things you actually pay: duty and GST.
1. Customs duty: only 4 categories are dutiable
Singapore Customs lists just four categories of dutiable goods: intoxicating liquors, tobacco products, motor vehicles, and petroleum products. These attract customs/excise duty on top of GST. Everything else is non-dutiable and attracts GST only — so everyday online purchases such as clothing, supplements, electronics, baby products and homeware carry no import duty in Singapore.
2. GST: 9%, on almost every import
- The GST rate is 9% (raised from 8% on 1 January 2024).
- GST is charged on the CIF value (cost + insurance + freight), plus any duty payable if the goods are dutiable.
3. Low-value goods (≤ S$400): the 2023 rule (OVR)
Previously, goods valued at S$400 or less imported by air or post were GST-free. Since 1 January 2023, that low-value GST relief has been narrowed:
- Buy low-value goods from an overseas seller registered under Singapore’s Overseas Vendor Registration (OVR) regime, and the seller charges 9% GST at checkout.
- Non-controlled goods imported by air with a CIF value of S$400 or less (excluding liquor and tobacco) can still qualify for import GST relief without an import permit — but if you bought from an OVR-registered seller, GST has usually already been collected at checkout.
4. Above S$400
For a consignment with a CIF value above S$400, an import permit is required and Singapore Customs collects 9% import GST at the border (plus duty on dutiable goods).
5. Shipping to Singapore from Australia or China
International parcels are typically shipped DDU (delivered duty unpaid) — the freight price does not include destination taxes, and GST is handled by the recipient or at clearance under the rules above. To estimate the cost of shipping to Singapore from Australia or China, use Ebaoguo’s shipping calculator → for a real-time quote by weight and volume.
Authoritative sources: for GST, refer to the Inland Revenue Authority of Singapore IRAS (iras.gov.sg); for customs duty and import clearance, refer to Singapore Customs (customs.gov.sg). Rates and thresholds can change — always check the latest official guidance before you declare.
Updated 2026-07 · Source: Ebaoguo Operations