Goods and Services Tax (GST)

When you import a dutiable motor vehicle into Singapore, Goods and Services Tax (GST) applies. GST is charged on the total value of the vehicle plus any excise duties. Who pays and declares GST depends on whether the original importer or the eventual buyer handles the import permit.

Here is how GST is applied.

When the Original Importer Declares GST

If you import a vehicle into Singapore and declare the GST permit, GST is applied to the vehicle’s value plus excise duties.

Example:

You import a car from overseas and declare the GST permit. GST is calculated based on the car's customs value and the duties paid.

When the Eventual Buyer Declares GST

If the vehicle is sold before the GST permit is issued, the buyer may instead declare GST. In this case, GST applies to the final selling price, including duties.

Example:

The buyer imports a car and sells it to Company A before declaring GST. Company A declares the GST permit, and GST is based on the price they paid plus duties.