Importing Used Household Articles and Personal Effects

Importing Used Household Articles and Personal Effects

Importing Used Household Articles and Personal Effects

Importing used household articles and personal effects into Singapore will incur Goods and Services Tax (GST).

You are required to obtain a Customs In-Payment (GST) permit to account for the import and the payment of GST.

Please see the tabs below for more information on the criteria for GST relief, application procedures and the types of used household or personal goods permitted for import.

How to Qualify for GST Relief

GST relief may be granted on imports of used household articles and personal effects to:

  • Singaporeans and Permanent Residents of Singapore (PRs) residing overseas and returning to resume residence in Singapore
  • Foreigners transferring residence or migrating to Singapore

The GST relief is subject to the following conditions:

  • That such person satisfies Customs that:

    • He is changing his place of residence from outside Singapore;
    • He is the owner of the articles and personal effects imported;
    • The articles and personal effects have been in his possession and used for a period of not less than 3 months; and
    • He gives an undertaking not to dispose of the articles and personal effects within 3 months from the date of importation of such articles and personal effects.

  • The articles, personal effects and personal pets are imported within 6 months of his first arrival in Singapore.

Goods Not Eligible for GST Relief

The import of intoxicating liquors, tobacco products, motor vehicles, private aircraft, boats, yachts and commercial goods by all persons, regardless of their status of transferring residence, will incur GST and duty (where applicable).

A Customs In-Payment (Duty and GST) permit is required for importing dutiable goods, while an In-Payment (GST) permit is required for importing non-dutiable goods.

Before you import your goods, please also see the lists of controlled and prohibited goods to check if your goods require authorisation beforehand.

How to Apply for GST Relief

  • This refers to shipments that are arranged for delivery by the shipping, airline or forwarding agent appointed by the owner of the personal effects.

    To apply, you or your appointed agent should:

    1. Submit an online Declaration of Facts (DOF) ** with the following supporting documents to Singapore Customs for an assessment of your eligibility for GST relief:
      • Copy of passport and/or identity card (NRIC)
      • Proof of transfer of residence to Singapore. For example, Work Pass*, Dependant Pass, In-Principle Approval from the Ministry of Manpower (MOM)
      • ICA Re-Entry permit (for Permanent Resident)
      • Bill of lading/air waybill
    2. Check the status of your DOF application via TradeNet
    3. Obtain a Customs In-Non Payment (GST relief) permit via TradeNet within 10 working days of receiving Customs’ approval of GST relief.

      4. ** Please note that you or your appointed agent need not apply for the DOF if the goods have already entered Customs Territory and GST would be payable.

      The following fields should be declared in the In-Non-Payment (GST Relief) permit application:

      • Claimant UEN
      • Claimant Organisation Name
      • Claimant name
      • Claimant Code
      • Importer UEN
      • Importer Name
      • HS code (for personal effects)
      • Licence number (Approved PE reference number, for importation of manifested cargo where a DOF had been approved)
      • Place of Receipt code
      • Trader’s remarks (PE reference number)

      Please note that certain items require proper authorisation from the Competent Authorities (CAs) before they may be imported into, or transhipped via, or exported from Singapore. To determine if your item is controlled, you may do a search via the HS/CA Product Code search engine by entering a description of the item, Harmonised System (HS) code or CA product code. If the item is subject to control, the name and contact person of the CA will be indicated next to the HS code description in the hyperlinks under the “import”, “export” and “transhipment" columns in the search results. You can liaise directly with the contact person of the CA(s) for their additional licensing requirements.

    4. If there are dutiable items in your shipment of personal effects, please obtain an In-Payment (Duty and GST) permit.
    5. If you are assessed to be not eligible for GST relief, your DOF application will be rejected. You should inform your appointed agent to obtain the In-Payment (GST) permit to import your personal effects.

      6. *If your work pass is still being processed by MOM, you should still complete the DOF and submit to Singapore Customs

      • A copy of your work pass application received by MOM;
      • A letter from your employer confirming your employment; together with
      • A letter of undertaking from your employer to pay Singapore Customs the GST involved in the event your work pass is not approved or if you subsequently did not take up the employment.

      If you are not in Singapore, your employer or next-of-kin can provide a letter of undertaking to Singapore Customs stating that GST will be paid to Customs in the event that it is established (post-import) that you are not eligible for GST relief.

  • This refers to shipments that are imported by post or Speedpost services.

    To apply, you or your appointed agent should:

    1. Submit an online Declaration of Facts (DOF) ** with the following supporting documents to Singapore Customs for an assessment of your eligibility for GST relief:
      • Copy of passport and/or identity card (NRIC)
      • Proof of transfer of residence to Singapore. For example, Work Pass*, Dependant Pass, In-Principle Approval from the Ministry of Manpower (MOM)
      • ICA Re-Entry permit (for Permanent Resident)
      • Shipping documents to substantiate tracking numbers (Please note that only one DOF can be applied for each tracking number)
    2. Check the status of your DOF application via TradeNet.
    3. Upon approval of your application, you should immediately inform SingPost of Singapore Customs’ approval granted on your personal effects. You do not have to apply for an In-Non Payment (GST relief) permit if your personal effects contain non-controlled goods and are imported via postal parcel.
    4. If there are dutiable items in your shipment of personal effects, please obtain an In-Payment (Duty and GST) permit.
    5. If you are assessed to be not eligible for GST relief, your DOF application will be rejected. You are required to pay GST to import your personal effects.

      6. ** Please note that you or your appointed agent need not apply for the DOF if the goods have already entered Customs Territory and GST would be payable.

      *If your work pass is still being processed by MOM, you should still complete the DOF and submit to Singapore Customs

      • A copy of your work pass application received by MOM;
      • A letter from your employer confirming your employment; together with
      • A letter of undertaking from your employer to pay Singapore Customs the GST involved in the event your work pass is not approved or if you subsequently did not take up the employment.

      If you are not in Singapore, your employer or next-of-kin can provide a letter of undertaking to Singapore Customs stating that GST will be paid to Customs in the event that it is established (post-import) that you are not eligible for GST relief.

  • After obtaining the approved Customs In-Non-Payment (GST Relief) permit, your appointed agent must collect the goods on your behalf.

    For goods imported by sea, please collect them from the PSA port area. For goods brought in by air, please collect them from the Changi Airfreight Centre.

    At the entry point, please produce the goods, Customs In-Non Payment (GST Relief) permit and supporting documents to the checkpoint officers for clearance.

  • This refers to goods that are hand-carried in the owner’s accompanied baggage upon his or her arrival in Singapore. To apply for GST relief, the owner should complete the " Application for GST Relief for Hand-Carried Used Household Articles and Personal Effects and Personal Pets" form with the following supporting documents for assessment of eligibility for at least 3 working days before arriving in Singapore.

    • Returning Singaporeans, Singapore Permanent Residents (PRs) working overseas, or new PRs
      • Copy of passport or identity card (NRIC)
      • Proof of employment overseas (e.g., work permit visa, employment pass or letter of appointment)
    • Returning Singaporeans & Permanent Residents studying overseas
      • Copy of passport or identity card (NRIC)
      • Proof of overseas study (e.g., student visa or student pass)
    • Foreigners transferring residence
      • Copy of passport
      • Proof of transfer of residence to Singapore (e.g., employment pass, dependant pass or student pass)
      • Other supporting documents [e.g., letter of employment or a letter of undertaking from the local employer or in-principle approval from the Ministry of Manpower (MOM)]

      Owners who fail to get the necessary approval for GST relief before arriving in Singapore are required to pay GST for their hand-carried items via the Customs@SG web application. GST relief applications made after arrival will not be entertained.

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