7.4 Responsibility for Goods and Service Tax ("GST") declaration

GST Declarations

  • Travellers using Airfrov to purchase items on behalf of other users are not eligible for the SGD 600 GST relief on goods, in spite of spending 48 hours or more away from Singapore
  • Travellers can only enjoy the GST relief if the goods are for their personal use
  • Travellers are required to pay GST on goods carried for, or on behalf of, other persons
  • Travellers should declare and pay the GST for their goods at the Customs Tax Payment Office or at the Self-Service Tax Payment Kiosk at the checkpoints
  • Please visit the Singapore Customs website for more information

 Customs@SG App

  • Travellers can use the “Customs@SG” app to make an advanced declaration and the GST payment without having to visit the Customs Tax Payment Office or Self-Service Tax Payment Kiosk
  • In the app, travellers should declare their goods as “commercial goods” as they are brought into Singapore on behalf of others
  • Once the payment is made, the app will automatically create an e-receipt in the traveller's mobile phone
  • Travellers may proceed to exit the checkpoint by the Customs Green Channel, and when stopped for checks, they may show the e-receipt on as proof of payment

Download the Customs@SG app from the Apple App Store or from the Google Play Store.