What goods are not eligible for relief?
Some used household articles and personal effects are not eligible for GST relief, even when you are moving to Singapore. Find out which goods are excluded, the permits required for these goods, and what to check before importing them.
Last updated 24 February 2026
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Some used household articles and personal effects are not eligible for GST relief, even if you are moving to Singapore and meet the eligibility conditions.
If your goods fall into the categories below, you will need to pay GST and duty (where applicable).
Goods Not Eligible for GST Relief
GST relief does not apply to the import of the following goods by all persons, regardless of residency or relocation status:
Intoxicating liquors
Tobacco products
Motor vehicles
Private aircraft
Boats and yachts
Commercial goods
Permit Requirements for Non-eligible Goods
If you are importing goods that are not eligible for GST relief:
For non-dutiable goods: You must obtain a Customs In-Payment (GST) permit
For dutiable goods: You must obtain a Customs In-Payment (Duty and GST) permit
Controlled and Prohibited Goods
Some goods may be controlled or prohibited, even if they are not listed above.
Before importing your goods, you should check whether any authorisation is required from other Competent Authorities (CAs). You can do this using the HS/CA Product Code Checker.
If your goods are subject to control, you must obtain the relevant approval before import.
If you are unsure whether your goods qualify for GST relief, or whether they are controlled or prohibited:
Check the eligibility criteria under Do I Qualify for GST Relief?
Review the steps for shipping goods under Sending Unaccompanied Items.