Importing by Postal or Courier Service
Learn about importing goods by postal or courier service, including GST, duty, and CIF value rules for online and low-value purchases.
Last updated 17 February 2026
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All such imports (e.g., online purchases, new/used items, gifts) are subject to Goods and Services Tax (GST) and/or duty. 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. GST relief does not apply to goods imported by sea or land, unless otherwise specified.
Refer to Quick Guide for Importers for more information.
Singapore’s Standardised Packaging Requirement (Postal Tobacco)
From 1 July 2020, all tobacco products imported via Singapore Post must comply with Singapore’s Standardised Packaging (SP) requirements. Non-SP-compliant tobacco cannot be imported and will be returned to the country of origin.
Refer to the Health Sciences Authority (HSA) website for more information.
Overseas Vendor Registration Regime
From January 2023, GST applies to low-value goods, not exceeding S$400, imported by post or air when purchased from GST-registered overseas vendors.
See Overseas Vendor Registration Regime for more information.
This means you may:
Pay GST at checkout (OVR vendor) or
Pay GST on import (if vendor is not OVR-registered)
This is to ensure fair competition for local businesses and keeps GST rules up to date with e-commerce practices.
See the IRAS’ webpages for more information on online shopping and GST on low-value goods:
Determining CIF Value (Cost, Insurance and Freight)
CIF = Cost of goods + Insurance + Freight
Goods from the same consignor, to the same importer, arriving on the same flight are treated as a single import even if covered by separate airway bills.
The importer is the consignee indicated on freight documents (e.g., House Air Waybill (HAWB) or consignment note).
If end buyers are individually named as consignees on separate consignment notes (while the courier/freight forwarder is named on the HAWB), each end buyer may be considered an importer.
If insurance/freight is not provided, apply Singapore Customs flat rates (for courier imports) or actual postage paid (for postal imports).
Free Shipping Case
If the seller provides free shipping, please do not add freight to the CIF value. The declared item value must match the value on your supporting documents.
Postal vs Courier Workflow
Postal Parcels (via Singapore Post)
Who is the importer?
The consignee listed on the postal label.
Workflow
Your parcel arrives in Singapore.
Singapore Customs assesses CIF value and eligibility for GST relief.
If GST/duty applies, SingPost notifies the recipient.
The recipient pays GST/duty.
The parcel is then released for delivery.
Note:
For postal items, the cost of the postage paid is based on freight + insurance for CIF calculation (if not included in the item price).
Tobacco must follow SP requirements.
Courier Parcels (e.g. DHL, FedEx, UPS)
Who is the importer?
The consignee named on the courier consignment note. Each end buyer may be treated as an importer when named on individual consignment notes.
Workflow
The courier submits import declaration on your behalf.
CIF value is assessed, while GST/Duty is calculated.
The courier collects GST or duty from you before or upon delivery.
The goods will then be released for delivery.
Note:
Use Singapore Customs’ flat rates for freight/insurance when needed.
If freight was not paid, do not add freight to the CIF value. The declared value must be verifiable against supporting documents.
Examples (Including CIF with Free Shipping)
Example 1: Online purchase with free shipping
The cost of the item: S$120
Insurance: Not provided
Freight: Free
CIF: S$120
GST: The GST relief (excluding liquor/tobacco) will apply if the postal/air and CIF do not exceed S$400. However, if the item is purchased from an OVR-registered seller, the GST is already charged at checkout.Example 2: Multiple packages from same seller, same flight
There are three parcels, with each costing S$150. It’s from the same consignor. As such, it will be treated as one shipment.
Combined CIF: S$450 (GST relief will not be applicable)
GST: Payable on the full S$450.Example 3: Courier shipment without freight information
The cost of the item: S$300
Insurance: No insurance or freight details
Freight: Customs flat freight or insurance rates (courier) apply.
CIF: The amount is recalculated based on item value + flat freight/insurance.
GST: The amount is based on the updated CIF.
Other Key Requirements
Check for Controlled Goods
Before shipping, confirm if your item needs:
Import permit
Approval from a Competent Authority
Examples: Telecom equipment, health products, chemicals, arms/ammunition, etc.
Fees Charged by Service Providers
Courier companies and SingPost may charge:
Handling fees
Disbursement/admin fees for paying GST on your behalf. These fees are separated from GST or duty.
Paying GST and Duty
You may pay:
Directly through SingPost (for postal items)
To the courier upon or before delivery
Through your Declaring Agent for formal entries
Enquiries and Tax Refunds
You may request a refund if you were overcharged due to:
Wrong CIF calculation
Returned or undelivered goods.
Submit supporting documents with your refund applications.