Revision in GST Import Relief for Travellers with effect from 19 February 2019

The GST import relief for travellers (Singapore Citizens, Singapore Permanent Residents and tourists) will be tightened for travellers arriving in Singapore, starting from 12.00am on 19 February 2019. This was announced by the Minister for Finance in the Budget 2019 Statement.

Travellers who spend less than 48 hours outside Singapore will get GST relief for the first S$100 (instead of S$150 currently) of the value of goods. Travellers who spend at least 48 hours outside Singapore will get GST relief for the first S$500 (instead of $600 currently) of the value of goods.

The revision in GST import relief limits is made to ensure that our tax system continues to remain resilient, amidst rising international travel.

GST is a tax on domestic consumption of goods and services supplied in and imported into Singapore. Hence, goods brought into Singapore are subject to GST. The GST import relief seeks to balance between collecting GST revenue and facilitating customs clearance at the borders.

On arrival in Singapore, travellers carrying goods with values exceeding their GST import relief are required to declare the goods and make payment for the required GST. They are advised to keep and produce the invoices or receipts of their purchases for computation and verification of the tax payable.