Understanding Customs & Excise in Singapore

[Sulistyomo]

General Information
Singapore always intends to maintain and develop itself as regional trading and transhipment hub in the region of South East Asia. Therefore, principally, there are no policies concerning customs or excise duties applicable against importation of goods in Singapore, save for certain goods subject to the following categories (which also known as dutiable goods):
- Automotive vehicles;
- Alcoholic liquors/beverages;
- Tobacco products;
- Petroleum/Motor-Engine products.

Details of applicable rates for importation of the dutiable goods can be found at the following links:
http://www.customs.gov.sg/leftNav/tr...able+Goods.htm

Other than the aforementioned dutiable goods, Singapore does not regulate any classification and/or categorization of imported goods.



All About GST
The underlying tax consideration applicable against importation of goods by Singaporean is Goods & Services Tax (GST), which is stipulated at the flat rate of 7%.

The calculation of 7% GST shall be based on the “CIF Value” (Cost, Insurance & Freight) of the imported goods.

Please note that if the invoice value of the goods does not include Insurance and Freight components, then the postage charge paid for the goods is to be taken as replacement for the absence of such Insurance and Freight components. Accordingly, the calculation of GST shall consist of (A) the invoice value of the goods, and (B) the postage charge.



Relief of GST
GST relief may be granted in favour of goods imported by post with the cumulative CIF Value not exceeding S$400.00.
[approximately equal to US$308.00 or ¥24,000 or Rp.2,750,000.00]

It would be advisable for the buyer/importer to arrange/to cause the seller/exporter of the goods attaching the relevant invoice containing the value of such goods within the package. This is intended to facilitate and to expedite the clearance process and delivery to the registered beneficiary/addressee of such goods.



Examination by ICA
If the CIF Value of the imported goods exceeds S$400, then the buyer/importer shall be subject to 7% GST.

All imported goods are always subject to clearance by Immigration & Checkpoints Authority (ICA) of the Singapore Post Centre (SPC). Their headquarters is located at #01-04, 10 Eunos Road 8, Singapore 408600 (nearby the MRT Station of Paya Lebar).



Method of Payment of GST
Payment of GST can be made by means of CashCard, Visa/Master or IBG at the ICA’s counter at SPC.

Alternatively, if the package/parcel is delivered by SPC, then payment could be made by means of Cash, Cheque or Giro (provided that the addressee must have firstly signed up for the SPC Giro Scheme).

[gendruw]

nice info, bro.
if i'm not mistaken, GST is refundable for tourists.
Say I buy a racket in Sing total SIN$165 (150+15 GST), then i can make refund of SIN$15. Anybody here ever made the GST refund?

[sotx-sg]

General Information
Singapore always intends to maintain and develop itself as regional trading and transhipment hub in the region of South East Asia. Therefore, principally, there are no policies concerning customs or excise duties applicable against importation of goods in Singapore, save for certain goods subject to the following categories (which also known as dutiable goods):
- Automotive vehicles;
- Alcoholic liquors/beverages;
- Tobacco products;
- Petroleum/Motor-Engine products.

Details of applicable rates for importation of the dutiable goods can be found at the following links:
http://www.customs.gov.sg/leftNav/tr...able+Goods.htm

Other than the aforementioned dutiable goods, Singapore does not regulate any classification and/or categorization of imported goods.

All About GST
The underlying tax consideration applicable against importation of goods by Singaporean is Goods & Services Tax (GST), which is stipulated at the flat rate of 7%.

The calculation of 7% GST shall be based on the “CIF Value” (Cost, Insurance & Freight) of the imported goods.

Please note that if the invoice value of the goods does not include Insurance and Freight components, then the postage charge paid for the goods is to be taken as replacement for the absence of such Insurance and Freight components. Accordingly, the calculation of GST shall consist of (A) the invoice value of the goods, and (B) the postage charge.



Relief of GST
GST relief may be granted in favour of goods imported by post with the cumulative CIF Value not exceeding S$400.00.
[approximately equal to US$308.00 or ¥24,000 or Rp.2,750,000.00]

It would be advisable for the buyer/importer to arrange/to cause the seller/exporter of the goods attaching the relevant invoice containing the value of such goods within the package. This is intended to facilitate and to expedite the clearance process and delivery to the registered beneficiary/addressee of such goods.



Examination by ICA
If the CIF Value of the imported goods exceeds S$400, then the buyer/importer shall be subject to 7% GST.

All imported goods are always subject to clearance by Immigration & Checkpoints Authority (ICA) of the Singapore Post Centre (SPC). Their headquarters is located at #01-04, 10 Eunos Road 8, Singapore 408600 (nearby the MRT Station of Paya Lebar).



Method of Payment of GST
Payment of GST can be made by means of CashCard, Visa/Master or IBG at the ICA’s counter at SPC.

Alternatively, if the package/parcel is delivered by SPC, then payment could be made by means of Cash, Cheque or Giro (provided that the addressee must have firstly signed up for the SPC Giro Scheme).

I just 2 years left Singapore, and everything seems different now.

since when ICA under SPC ?
SPC is stand for Singapore Petroleum Complex at Jurong Island, if you mean the post office, it must be SingPost. The big building next to Paya Lebar MRT is SingPost Centre.
SPC is like Pertamina who also sells petrol in Singapore ...

to do valuation of import goods shall be by Singapore Customs and ICA is just checking whether it is shall be taxed or not, and only if somebody bring them along.
if only a parcel, ICA does not do it, but Singapore Customs does.

I hv imported many stuff into Singapore when I was there for almost 8 years.
Sometimes I need to pay GST eventhough it is less than SGD 400, but sometimes also did not pay anything for goods more than SGD 400.

nice info, bro.
if i'm not mistaken, GST is refundable for tourists.
Say I buy a racket in Sing total SIN$165 (150+15 GST), then i can make refund of SIN$15. Anybody here ever made the GST refund?

yes, that's right that GST is refundable for tourists.
I hv many times GST refund from Singapore previously, they will send the cheque to your address at your country. I never collected any cash for the GST refund.
Before you leave Singapore, there is a GST Refund counter at the Changi Airport (it should have similar counter at Ferry Terminal).
Please make claims there, bring along your passport and receipt of payment.

if you are PR, under student pass or employment pass, you can not make any claims, so maybe can ask your relative to do it.

[jualkaos2010]

FYO

[sweetspot]

Does anyone here know how could this happen in Singapore? And why not in Indonesia as well? What I mean is about the refund for the tourist. For the more analisys, how do you think Indonesia might apply this kind of strategy to attract tourism?