GST on imports into Singapore
Import GST applies to goods brought into Singapore and is calculated on the value of the goods including freight and insurance, plus any duty. It is the cost most first-time importers underestimate, because it is charged on the landed value rather than the price they paid for the goods.
At a glance
| Charged on | CIF value + customs/excise duty + other chargeable costs |
|---|---|
| Paid when | The import permit is taken up, unless a scheme applies |
| Recoverable? | Generally claimable as input tax by GST-registered businesses, subject to conditions |
| Administered by | IRAS, collected by Singapore Customs at import |
What GST is charged on
Import GST is not charged on the invoice price alone. It is charged on the CIF value — the cost of the goods plus insurance and freight to Singapore — with any customs or excise duty added on top, plus other chargeable costs where applicable. This means the freight cost is inside the tax base, which surprises importers who budgeted GST on the purchase price. For a low-value, high-volume shipment where freight is a large share of the landed cost, the difference is material.
A worked example of the structure
The mechanics are simple even though the rate changes over time. Take goods with an invoice value, add the freight cost to Singapore, add the insurance premium — that is your CIF value. If the goods fall into one of the four dutiable categories, add the duty. GST is then applied to that total. For non-dutiable goods, which is most things, the base is simply CIF. Check the current GST rate with IRAS rather than relying on a figure quoted in an article, since it has changed more than once in recent years.
Recovering import GST
A GST-registered business in Singapore can generally claim import GST as input tax in its GST return, subject to the normal input tax rules and provided it is the party that imported the goods and holds the supporting documentation. This is why the identity of the importer of record matters commercially, not just administratively — if your goods are imported in someone else's name, the claim is theirs to make, not yours.
Schemes that change the timing
There are approved schemes that alter when import GST is accounted for rather than whether it applies — for example arrangements available to businesses that export a large share of what they import, or that defer accounting for import GST to the GST return rather than paying at the border. Eligibility conditions apply and they are administered by IRAS. If you import regularly and the cash-flow impact is significant, it is worth asking your tax adviser whether you qualify.
Low-value goods and imported services
The treatment of low-value goods bought online and imported has changed in recent years, with GST now applying in circumstances where it previously did not, often collected by the overseas vendor or marketplace rather than at the border. If you are importing low-value consignments as part of a business model rather than as one-off shipments, confirm the current position with IRAS — this is an area that has moved and may move again.
Official sources
Requirements, rates, and thresholds change. These are the authorities that set them — check the current position with them before acting on anything here.
Last reviewed August 2026. This page explains how the process generally works; it is not advice on your specific shipment, and it does not replace guidance from Singapore Customs, the relevant Competent Authority, or a licensed Declaring Agent.
Questions we get asked about this
Is GST charged on the freight cost?
Yes. The tax base is the CIF value, which includes freight and insurance to Singapore. Budgeting GST on the goods value alone understates the landed cost, sometimes significantly on low-value bulky shipments.
Can I claim import GST back?
A GST-registered business can generally claim it as input tax subject to the usual rules, provided it imported the goods and has the documentation. If you are not GST-registered, import GST is a real cost. Confirm your position with IRAS or your tax adviser.
What is the current GST rate?
The rate has changed in recent years, so check the current figure with IRAS rather than relying on a number in an article. The structure of the calculation — CIF plus duty, then GST — is what stays constant.
Do I pay GST on goods that are only visiting for an exhibition?
Not necessarily. Temporary import arrangements exist for goods entering for a defined purpose and leaving again. They have to be set up before arrival, which is the part that gets missed.
More in Singapore import guides
Customs duty
Why most imports are duty-free, and what happens with the four categories that are not.
CIF value
The value your tax is calculated on, and what belongs in it.
HS codes
How goods get classified, why it matters more than it looks, and who is responsible.
Commercial invoice
What the invoice has to show, and the descriptions that get shipments held.
Documentation checklist
Every document a Singapore import may need, and the point at which each has to exist.
Certificates of origin
What certificates of origin do, the two types, and when you actually need one.
Related pages
CIF value
The value your tax is calculated on, and what belongs in it.
Customs duty
Why most imports are duty-free, and what happens with the four categories that are not.
Temporary import
Bringing goods in for a fixed purpose and taking them out again, without paying as though they stayed.
Import permit types
What the permit message types mean and which situation each one covers.
Customs and import coordination
Help understanding what a shipment needs before it clears — permits, declarations, and the information a Declaring Agent will ask for.
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