Buying from 
China into 
Singapore: GST on goods up to S$400 in detail
Since 1 Jan 2023 Singapore has charged GST (now 9%) on low-value goods of up to S$400 imported by air or post. If you buy qualifying low-value goods as a non-GST-registered customer from a supplier registered under the OVR regime (overseas sellers, some local sellers, qualifying marketplaces and redeliverers), GST is charged when you buy. At the border, goods imported by air or post with a CIF value (cost plus insurance plus freight) of no more than S$400, other than liquor and tobacco, get GST relief. Where a consignment's CIF value is above S$400, it is usually handled under import procedures; low-value goods already taxed through OVR should not be taxed again if the "GST paid" information is passed on and declared correctly.
- Applies to
- Shoppers and small businesses in Singapore ordering goods from China by post or courier.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
What the official texts say
| Point | Official wording | Source |
|---|---|---|
| Start date | "From 1 Jan 2023, GST has been extended to low-value goods (LVG) imported via air or post through the OVR regime." | Singapore Customs: OVR (updated 23 Feb 2026) |
| Low-value goods | Outside Singapore at the point of sale, delivered by air or post, with a value "not exceeding the GST import relief threshold of S$400" | Same |
| Import relief | "GST relief is granted only for goods imported by post or air, excluding intoxicating liquors and tobacco products … with a Cost, Insurance and Freight (CIF) value not exceeding S$400" | Singapore Customs: postal or courier imports (updated 17 Feb 2026) |
| Marketplaces | Qualifying electronic marketplaces are treated as the supplier and charge GST; qualifying redeliverers are covered too (an ordinary forwarder is not automatically one) |
How S$400 is measured
- Seller's test for low-value goods: usually the sales price at order confirmation, excluding transport and insurance charged to you (a seller may elect to use import value instead, para 5.4) (
IRAS e-Tax Guide, 5th ed., 30 Jan 2026.pdf?sfvrsn=b1a36692_6), para 5.3.2). GST is then charged on the full amount, including transport and insurance (para 5.3.3).
- Customs relief: the CIF value of the consignment, which includes insurance and freight. Goods from the same sender to the same importer on the same flight are counted together, so splitting into several parcels does not give each its own S$400.
- Both S$400 tests include exactly S$400. Controlled goods still need the relevant permits.
Avoiding double GST
A seller that has charged GST must pass two things down the logistics chain: whether GST was paid on each item, and the GST registration number of the OVR supplier that charged it (the marketplace's number where the marketplace is treated as the supplier) (IRAS preparation checklist.pdf?sfvrsn=2103b01d_23)). If you are charged twice, keep the import GST receipt and ask the seller or marketplace to refund the GST it charged; Customs does not refund it automatically.
Consignments above S$400 not taxed through OVR (Singapore Customs)
- Post: "If GST/duty applies, SingPost notifies the recipient."
- Courier: "The courier collects GST or duty from you before or upon delivery."
What to do
- Expect 9% GST in the checkout price from large sellers and marketplaces.
- Orders not taxed at checkout: if the consignment is above S$400, you pay GST at import, and possibly duty on dutiable goods.
- GST-registered businesses buying for business purposes should give their GST number at checkout; a private purchase is not a business purchase just because you have a GST number.
Still uncertain
- Rules for liquor, tobacco and other dutiable goods are not covered here.
- This page is general information from official sources, not tax advice.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-27
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