Procedures for Postal Parcels

The addressee indicated on postal parcels from overseas is deemed to be the importer. Goods imported by post or Speedpost services are processed and managed by SingPost. (Note: Please refer to the next section on Procedures for Courier Parcels for information on goods imported under vPost, SingPost’s eCommerce service.) The collection procedures for postal parcels is dependent on the type of goods and CIF value as shown in the table below.

From 1 November 2021, recipients of items sent from overseas will be required to pay all duties and/or GST due via the SingPost mobile app, SAM kiosks or at any post offices before delivery is made. SingPost will notify customers on GST and/or duty-payable items via a push notification on SingPost mobile app or via email/letter (if requested). Please refer to SingPost’s website for more details.

Types of Goods	CIF value	GST Payable	Duty Payable	Permit Required
Non-Dutiable, Non-Controlled	< or = S$400	No	No	No
	>S$400	Yes	No	No
Non-Dutiable, Controlled	< or = S$400	No	No	Yes, if required by CA, In-Non-Payment (GST Relief) and/or duty exemption) permit
	>S$400	Yes	No	Yes, if required by CA, In-Payment (GST including Duty exemption) permit
Dutiable, Non-Controlled	< or = S$400	Yes	Yes	No
	>S$400	Yes	Yes	No
Dutiable, Controlled	< or = S$400	Yes	Yes	Yes, if required by CA, In-Payment (Duty and GST) permit
	>S$400	Yes	Yes	Yes, if required by CA, In-Payment (Duty and GST) permit
Non-Dutiable, Non-Controlled goods imported by taxable persons under IRAS’ Major Exporter Scheme (MES)	< or = S$400	No	No	No
	>S$400	Suspended	No	Yes, In-Non-Payment (Approved Premises/Schemes) permit
Non-Dutiable, Controlled goods imported by taxable persons under IRAS’ MES	< or = S$400	No	No	Yes, if required by CA, In-Non-Payment (Approved Premises/Schemes) permit
	>S$400	Suspended	No	Yes, In-Non-Payment (Approved Premises/Schemes) permit
Non-Dutiable, Non-Controlled goods supplied by an Overseas Vendor Registration (OVR) vendor	< or = S$400	Yes Collection by OVR vendor	No	No
	>S$400 (e.g. 3 x S$150 LVG)	Yes Collection by OVR vendor	No	No
Non-Dutiable, Controlled goods supplied by an OVR vendor	< or = S$400	Yes Collection by OVR vendor	No	Yes, if required by CA, In-Non-Payment (Approved Premises/Schemes) permit
	>S$400 (e.g. 3 x S$150 LVG)	Yes Collection by OVR vendor	No	Yes, if required by CA, In-Non-Payment (Approved Premises/Schemes) permit

To facilitate clearance, the importer should arrange with the overseas sender to attach the invoice or confirmation slip (with the value of goods indicated) or Postal Convention Note (with the value of goods indicated) to the exterior of the postal parcel for the computation of GST and/or duty payable.

It is not permissible for a postal parcel consigned to the same importer and arriving in Singapore on the same flight to be split into separate packages for tax assessment purposes.

Non-Dutiable and Non-Controlled Goods with a total CIF value not exceeding S$400

SingPost will deliver the postal parcel to you. No action is required. For tracking of these items, please contact the sender of the items.

Non-Dutiable and Non-Controlled Goods with a total CIF value exceeding S$400

For a postal parcel with its commercial invoice attached, GST will be computed and a push notification will be sent via SingPost mobile app and/or email/letter (if requested) to you to make payment within 14 days from the date of notification. SingPost will deliver the postal parcel to you after payment has been made via your SingPost mobile app, SAM kiosk or at all post offices. Additional charges may be imposed by SingPost.
For a postal parcel without its commercial invoice attached, the parcel will be retained by SingPost. You will be informed through a notification letter to submit invoice(s) and other supporting documents to SingPost, which will then be sent to ICA for validation. GST will be computed and a push notification will be sent via SingPost mobile app and/or email/letter (if requested) to customers to make the payment. Additional charges may be imposed by SingPost.

Dutiable and Non-Controlled Goods

For a postal parcel with its commercial invoice attached, GST and duty will be computed and a push notification will be sent via SingPost mobile app and/or email/letter (if requested) to you to make payment within 14 days from the date of notification. SingPost will deliver the postal parcel to you after payment has been made via your SingPost mobile app, SAM kiosk or at all post offices. Additional charges may be imposed by SingPost.
For a postal parcel without its commercial invoice attached, the parcel will be retained by SingPost. You will be informed through a notification letter to submit invoice(s) and other supporting documents to SingPost, which will then be sent to ICA for validation. GST and duty will be computed and a push notification will be sent via SingPost mobile app and/or email/letter (if requested) to customers to make payment within 14 days from the date of notification. Additional charges may be imposed by SingPost. With effect from 1 November 2021, collection of parcel and payment of the GST and duty of the dutiable items at SingPost Centre is no longer available.

Controlled Goods (applicable to both Dutiable and non-Dutiable Goods)

If a postal parcel contains controlled goods, the postal parcel will be detained by ICA and subject to assessment by the relevant Competent Authority(s) (“CA”).
The importer will be informed through an email from SingPost to apply for the necessary authorisation online from the relevant CA.
Certain CAs may require the importer to take up a customs permit to account for the importation of the controlled goods. In such cases, the CA will notify the importer and the importer should apply for a customs permit accordingly.
Once the customs permit is taken (if required) and relevant CA authorisation is obtained, the postal parcel would be cleared by ICA and SingPost would deliver the postal parcel to the importer’s address.

Goods Delivered to Companies Operating within Free Trade Zones

GST is levied on all goods which are imported into Singapore for local consumption. This includes goods that are consumed within the Free Trade Zones (FTZ).
Where a postal item (parcel and mail) indicates an address within the FTZ on the CN 22 / CN 23 for delivery, the postal item shall be presumed to be intended for consumption within the FTZ, In such cases, the postal item would be taxable unless its value is below S$400.
Where the postal item is intended to be re-exported, the recipient is required to produce to SingPost a TradeNet permit to prove the recipient’s intent to re-export or store the goods within the FTZ (pending re-export). Such permits and all other relevant documentation must be kept as supporting documents and produced to Customs upon request.