Refund of Duties and GST

If duties or Goods and Services Tax (GST) were overpaid or wrongly paid, you may apply for a refund. Refund requests must be submitted to Singapore Customs for assessment within:

• 5 years from the date of duty payment

• 5 years from the date of GST payment

When You May Apply for a Refund

Common reasons for refunds include double payment, incorrect declarations, cancellations, transhipment, and other permitted scenarios listed below.

• Double declaration or double payment

• Exemption or GST relief granted

• Importer under the Major Exporter Scheme

• Shipment cancelled

• Goods for re-export or transhipment

• Personal effects shipments

• Temporary imports

• Wrong HS code declared

• Wrong customs value declared

• Wrong importer’s name or UEN declared

How to Apply

Refund applications must be submitted online through the Refund Module in TradeNet by you or your declaring agent.

When applying, upload the following supporting documents in TradeNet:

• Refund permit

• Replacement permit (if applicable)

• Commercial invoice

• Packing list

• Arrival notice, freight notification, or delivery order

• Bill of Lading / Airway Bill

• GST/duty computation

• Bank slip and bank statement (for payments made at a bank)

• Any other documents required by Singapore Customs

You may log in to TradeNet to check the status of your application at any time.

GST Paid by Taxable Importers

If GST was deducted via Inter-Bank GIRO (IBG) under permit conditions “GF” and “TX”, or paid at the bank:

• Claim GST as input tax from IRAS in your company’s GST return for that accounting period.

• Exceptions: If the refund is required due to a wrong importer name or UEN, apply for a GST refund from Singapore Customs instead.

Refunds for Low-Value Goods Under the Overseas Vendor Registration Regime

From 1 January 2023, GST applies to Low-Value Goods (LVG) (≤ S$400) imported through the Overseas Vendor Registration (OVR) regime. GST is collected at the point of sale by OVR vendors.

1. Double Payment of GST (Non GST-registered Importer)
   
   If you are not GST-registered and have paid GST twice (once at purchase to the OVR vendor, and again at import):

   • First, seek reimbursement from the OVR vendor, providing proof of import GST payment to Singapore Customs.

   • If the vendor refuses to reimburse despite the evidence provided, you may ask your transporter (e.g. courier, air express operator, declaring agent, SingPost) to submit a refund application to Singapore Customs.

2. Transporters Who Bear Import GST for LVG
   
   If you are a transporter (e.g. air express companies, air couriers and forwarding companies) handling LVG, you may refer to Customs Circular No. 11/2022, Annex C - "Frequently Asked Questions (Q10 and A10)", and:

   • Advise the importer that import GST is payable as import relief does not apply. If the importer has paid GST on goods at the point of sale, he/she should seek reimbursement of GST from the OVR vendor.

   • If the importer refuses to pay, follow your standard procedures for handling unpaid import GST (e.g. return goods to sender).