Retail markets · S00 + 9% GST
Singapore
S$400 import relief, but GST at 9% is collected on low-value goods by registered overseas suppliers.
Key facts
| Currency | SGD |
|---|---|
| GST | 9% |
| De minimis | S$400 import relief for goods sent by post or air |
| Low-value GST | Collected by GST-registered overseas suppliers at checkout |
| Duty basis | Customs value; most goods enter duty-free, with excise on specific categories |
| Marketplaces | Shopee, Lazada, Amazon.sg, TikTok Shop, Carousell |
| Last verified | 2026-10-17 |
Relief is not the same as no GST
Singapore grants import relief on goods valued at S$400 or less that arrive by post or air. That relief is about the border charge. Since the overseas vendor regime took effect, GST at 9% applies to low-value goods sold by overseas suppliers, and registered suppliers collect it at the point of sale rather than at the border.
The practical result is that a S$50 parcel can arrive without a customs bill and still have had 9% GST charged at checkout. A seller comparing Singapore with a market that has no low-value GST should compare the tax-inclusive price, not the border invoice.
A platform-first market
Singapore's retail demand is concentrated in Shopee and Lazada, with Amazon.sg and TikTok Shop competing for general and social-commerce volume. Carousell carries a large secondary market. The platforms are also the practical collection point for low-value GST, which simplifies compliance for sellers who use them.
English is the default commercial language, but product expectations are regional: fast delivery, clear returns and local payment methods matter more than a translated listing. The market is small, so it usually works as part of a Southeast Asia cluster rather than as a standalone launch.
Frequently asked questions
Is a S$300 parcel GST-free?
It is relieved from GST at the border, but GST at 9% may already have been collected by a GST-registered overseas supplier at checkout under the low-value goods regime.
Do most goods pay customs duty in Singapore?
Most goods enter duty-free. Excise duties apply to specific categories such as alcohol, tobacco and motor vehicles.
Ask a compliance question
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